TMI Blog2015 (8) TMI 1192X X X X Extracts X X X X X X X X Extracts X X X X ..... ny tax paid on such exports needs to be refunded. We find that the first appellate authority has arrived at the conclusion of unjust enrichment looking at the accounting treatment given by the person who has paid service tax to the Government i.e. M/s Narvenkar. In our view this proposition is totally incorrect appreciation of the fact as no unjust enrichment arises appellant having paid service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue involved in this case is regarding the refund claim filed by the appellant before the Revenue authorities on the ground that they have been levied service tax on Iron Ore (minerals) and they have exported the consignment and no service tax liability arises under the category of Business Auxiliary Services. Adjudicating authority after considering the submission made by the appellant on show- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and export of iron ore, the question of unjust enrichment will not arise. It is also his submission that the findings recorded by the first appellate authority on the unjust enrichment are also curious. 5. Learned D.R. reiterated the findings of the lower authorities. 6. We have considered the submissions made by both sides and perused the records. 7. On perusal of the records we find t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... needs to be refunded. We find that the first appellate authority has arrived at the conclusion of unjust enrichment looking at the accounting treatment given by the person who has paid service tax to the Government i.e. M/s Narvenkar. In our view this proposition is totally incorrect appreciation of the fact as no unjust enrichment arises appellant having paid service tax liability to M/s. Narwen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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