TMI Blog2014 (8) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... sed to the appellant, evidencing that an amount of ₹ 18 lakh + ₹ 9,13,991/- (Total ₹ 27,13,991/-) of the appellant has been blocked by the Trust on account of non-payment of refund of service tax collected from the Trust without authority of law. This aspect has not been placed before the Adjudicating authority to examine the aspect of unjust enrichment. The case is, therefore, r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Patel Education and Medical Trust (hereinafter referred to as 'the Trust' for the sake of brevity). The appellant executed the construction work, raised bills against the Trust by charging service tax, and deposited the service tax so collected with the Central Government. Later on, the Trust requested the appellant to refund the amount of service tax collected from them, as the activity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant, argued as under: (i) That the service tax was collected by the Service Tax Department without authority of law, and thus it has to be treated as deposit at the hands of the Government. The time limitation prescribed under Section 11B of the Central Excise Act, 1944 was not applicable in the case, as the amount deposited was not service tax. He relied upon the following case laws in thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch was not payable. He cited the case law - Commissioner of Service Tax vs. Shiva Analytical (I) Limited [2009 (14 (S.T.R.) 301- (Kar.)] in this regard. 4. On the other hand Shri J. Nair (Ld. A.R.) appearing for the Revenue, contended that the lower authorities have correctly rejected the refund claim of the appellant on the grounds of unjust enrichment and time limitation. 5. Heard both sid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on time bar issue. The Adjudicating authority shall also examine the issues in the light of the aforesaid decisions of the Courts/ Tribunals. It is made clear that this bench has not expressed any opinion on the merits and have left all the issues open to the adjudicating authority. Accordingly, the impugned order is set-aside and matter is remanded to the adjudicating authority. Appeal allowed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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