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2019 (6) TMI 956 - CESTAT BANGALORERefund - Scope of SCN - benefit of N/N. 19/2015 dt. 14/10/2015 - Commissioner(Appeals) in the impugned order has gone beyond the show-cause notice as well as beyond the adjudication order and decided that the appellant is not eligible to the benefit of the exemption notification - bar of unjust enrichment - Section 11B of the Central Excise Act, 1944 - HELD THAT:- The impugned order examining the eligibility of the appellant to the benefit of N/N. 19/2015 dt. 14/10/2015 is beyond the show-cause notice because in the show-cause notice, eligibility of the appellant to the benefit of the said Notification is not assailable. Further in the Order-in-Original also, the adjudicating authority has not disputed the eligibility of the appellant. The Order-in-Original has denied the refund only on the ground that the appellant has not produced any evidence regarding the payment of service tax on the said commission during that period. The appellant is entitled to the benefit of the exemption Notification No.19/2015 dt. 14/10/2015 but for quantification / verification of proof of payment of service tax and also to examine the unjust enrichment, the matter is remanded back to the original authority - appeal allowed by way of remand.
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