𝗖𝗲𝘀𝘁𝗮𝘁 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗱𝗷𝘂𝘀𝘁𝗺𝗲𝗻𝘁 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Tax already paid to the Government can be adjusted towards liability for a subsequent period. Assessee need not follow the refund process under Section 11B. Appeal allowed."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: M/s. Aircel Limited 𝗜𝘀𝘀𝘂𝗲: Adjustment of Service Tax towards subsequent liability under Rule 6(3) is valid when unjust enrichment is avoided. Aircel's adjustments through credit notes on shared recharges were upheld.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal upheld that tax adjustments via credit notes were valid, preventing unjust enrichment. Rule 6(3)'s refund conditions aim to avoid unjust enrichment but don't mandate refunds unnecessarily. This allowed instant relief to the assessee without breaching equity principles.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. Aircel Limited vs. The Commissioner of Central Excise and Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 9 February 2023 📜 This ruling confirms that Service Tax adjustments for subsequent liability are permissible when conditions of unjust enrichment are satisfied.