Service Tax Refund Claim by GAIL India Ltd. Valid as wrongly levied ‘Additional Charges’ reimbursed to Customers as Credit Notes: CESTAT [Read Order]
Service Tax Refund claimed by the Appellant Corporation was rejected by the Department on the grounds that Appellant had unjustly enriched themselves by levying additional services charges on its customers
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal in a recent matter granted relief to GAIL India Ltd. proclaiming that refund of Service Tax claimed cannot be rejected by Revenue Department if the Assessee has made adequate reparations to reimburse service tax amounts that were wrongly claimed by them from their…
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