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2015 (8) TMI 1192 - CESTAT MUMBAI

2015 (8) TMI 1192 - CESTAT MUMBAI - 2016 (41) S.T.R. 505 (Tri. - Mumbai) - Business Auxiliary Services - Denial of refund claim - Unjust enrichment - Held that:- Iron ore, which was purchased by appellant as a merchant exporter, was exported. If the appellant has exported the consignment, it is a settled law that any 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 give .....

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be set aside - Decided in favour of assessee. - Appeal No. ST/367/10 - Final Order No. A/2403/2015-WZB/STB - Dated:- 16-7-2015 - Mr. M.V. Ravindran, Member (Judicial) and Mr. Raju, Member (Technical), JJ. For the Petitioner : Shri C.S. Biradar, Advocate For the Respondent : Shri R.K. Das, Deputy.Commissioner (AR) ORDER Per: M.V. Ravindran This appeal is directed against Order-in-Appeal No. CEX/GOA/VSK/10/2010 dated 15.04.2010 2. Heard both sides and perused the records. 3. The issue involved in .....

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as preferred before the first appellate authority. The first appellate authority has in the impugned order in para 18 accepted the contention of the appellant as service tax liability is not payable under the category of Business Auxiliary Service in respect of services related to mining prior to 01.06.07 but rejected the refund claim on the ground of unjust enrichment. 4. Learned Counsel brings to our notice the facts of the case and also finding of the first appellate authority and submits tha .....

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