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2019 (12) TMI 942 - CESTAT CHENNAIRefund of service tax - job-work - price escalation clause - Section 11B of Central Excise Act, 1944 - It was the case of the appellant that due to increase in the cost of packaging they raised supplementary invoices dt. 31.3.2016, 30.6.2016 and 30.9.2016 on the customer M/s.TSL towards differential value and taxable service and had paid service on such charges - burden of duty incidence to another person passed on not - principles of unjust enrichment. HELD THAT:- The appellant was given date for personal hearing. Later as there was no representation the matter was decided exparte. In appeal, the Commissioner (Appeals) has considered the issue on merits and thereafter rejected the refund claim. However, it is contented by the appellants that they had furnished Chartered Account certificate before the Commissioner (Appeals) to adjudge the issue of not having passed on the burden of duty incidence to another person and also that they have paid excess amount in terms of packaging charges. Commissioner (Appeals) has not considered the Chartered Accountant certificate alleged to be produced by the appellant. Without such documents the issue of unjust enrichment cannot be decided - matter remanded to the original authority who shall consider the refund claim afresh after taking cognisance of all the documents produced by the appellant. The appeal is allowed by way of remand to the original authority.
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