TMI Blog2009 (12) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... unjust enrichment – Held that: - applicant willing to file an affidavit, indemnity bond and undertaking to the effect that on receiving the refund amount, the same will be reimbursed to the transporter - matter is remanded back to the original adjudicating authority - appeal is allowed by way of remand - ST/67/2009 - A/783/2009-WZB/C-IV/SMB/MUM - Dated:- 10-12-2009 - Shri Ashok Jindal, Member ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment. The same was sanctioned by the lower authorities but transferred to Consumer Welfare Fund holding that the same is hit by bar of unjust enrichment. Aggrieved from the same, the appellant is before me. 3. The learned Advocate appearing on behalf of the appellant submits that the appellant is a branch of Govt. of Maharashtra and the milk were transported through the transporter and under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eimbursed to the transporter immediately as and when they receive. 4.Heard. 5. I have considered the submissions made by the learned Advocate that in fact the Service Tax was not payable by the appellant but they have paid it wrongly to the department and although the Service Tax received by the appellant has not returned to the transporter, the bar of unjust enrichment is applicable. But the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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