TMI Blog2018 (9) TMI 1139X X X X Extracts X X X X X X X X Extracts X X X X ..... f service tax and the original authority having been satisfied that a part of the claim for refund was eligible has sanctioned ₹ 3,33,299/- - There is no specific order with regard to the credit of the same into the Fund as required by Section 11B of the Central Excise Act, 1944, which means that the amount continued to remain only with the Revenue, which is clearly without authority of law. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... railway electrification work which was exempted as per CBEC Circular No. 123/5/2010 T.R.U. dt. 24.05.2010 they were not liable to pay service tax. The adjudicating authority on receipt of the refund claim, called for various details like the letter of authority from the Government Organization, etc., and on a scrutiny of the documents submitted by the assessee, the authority noticed that the cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilamni Ld. Consultant for the assessee and Shri. R. Subramaniyan Ld. Department Representative for the Revenue. 3. The only issue to be decided is whether there was any unjust enrichment. On perusal of records, it is seen that adjudicating authority, after perusal of various documents submitted by the assessee, which are recorded at pages 1 and 2 of the Order-in-Original has recorded a finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the records. There is no doubt that the nature of service rendered by the assessee was an exempted service which did not invite the levy of service tax and the original authority having been satisfied that a part of the claim for refund was eligible has sanctioned ₹ 3,33,299/-. The Ld. Commissioner (Appeals) though has reversed the same, there is no specific order with regard to the credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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