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2023 (8) TMI 1147 - CESTAT NEW DELHIRefund of excess tax paid - barred by time limitation or not - orinciples of unjust enrichment - Section 11 B of the Central Excise Act, 1944 - HELD THAT:- The order of this Tribunal in the case of PUJAN BUILDERS ENGINEERS & CONTRACTORS VERSUS C.C.E. & S.T. -VADODARA-II [2021 (2) TMI 512 - CESTAT AHMEDABAD] finds mention in the show cause notice as well as the same was relied on by the appellant both before the Adjudicating Authority as well as before the Commissioner (Appeals), which have been passed in similar circumstances, where due to cancellation of some of the invoices, the amount of service tax relating to the cancelled invoices stood in excess, which was credited in TRANS-I under GST law and was reversed along with payment of interest, in view of an objection taken by the GST Department. The Authorities below have seriously erred in not even considering the law laid down by the Tribunal, which was specifically pointed by the appellant and is binding on them - the impugned order deserves to be set aside on this ground alone. The Adjudicating Authority had rejected the refund claim on the ground of unjust enrichment as well as on the ground that the appellant had not paid any excess amount of service tax for the reasons that the appellant had not produced any documentary evidence, in support thereof - Appeal allowed by way of remand.
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