2011 (1) TMI 667

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..... at the Tribunal's order covers only the point of 'unjust enrichment' and does not cover the point of rejection of Rs. 4,00,754/- though the Tribunal has allowed the appeal of the petitioner - The observations made in the show cause notice at Annexure-G that the Tribunal has considered only on the point of 'unjust enrichment' and does not cover the point of rejection, does not hold any water in vi .....

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..... ervice tax on the gross freight charges without claiming any abatement of 75% from the gross amount as per Notification No. 1/2006-S.T., dated 1-3-2006, for the period April 2006 to September 2006 therefore, he has filed an application for refund of the same. The said application was rejected by the 2nd respondent authority. Being aggrieved, the petitioner preferred an appeal before the Customs, E .....

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..... allowed the appeal of the petitioner. The Assistant Commissioner of Service Tax, without looking into the very order of the Tribunal has issued second notice at Annexure-G despite a clear order has been passed by the Tribunal. 5. The observations made in the show cause notice at Annexure-G that the Tribunal has considered only on the point of unjust enrichment and does not cover the point of .....

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