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2015 (4) TMI 127 - CESTAT AHMEDABADRefund of amount deposited as service tax during investigation - period of limitation - unjust enrichment - Business Auxiliary Service - Held that:- Appellant during investigation, deposited an amount of ₹ 6,85,200.00 through TR6 challan - Commissioner (Appeals) modified the adjudication order and reduced the demand of duty and accordingly the proportionate deposit was appropriated against the said demand - Adjudicating authority returned the deposit amount as per claim of the appellant. By the impugned order, the Commissioner (Appeals) allowed the appeal of the Revenue on the ground that the appellant has not filed their claim within one year from the date of order of the Commissioner (Appeals) and it is hit by limitation under Section 11B of the Central Excise Act 1944. I find that there is no dispute that the appellant deposited the amount during investigation. - decision in the case of Bajaj Auto Ltd (2007 (1) TMI 408 - CESTAT, MUMBAI) is directly applicable in the present case, as there is no issue of unjust enrichment. I also find that the decision of Hon’ble Supreme Court in the case of M/s Mafatlal Industries Ltd (1996 (12) TMI 50 - SUPREME COURT OF INDIA) as relied upon by learned Authorised Representative has already been considered by the Tribunal in the case of M/s Foods, Fats & Fertilizers Ltd (2010 (6) TMI 344 - CESTAT, BANGALORE ). - mpugned order is not sustainable. - Decided in favour of assessee.
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