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Customs and Service Tax-Surat-II Versus Shree Narmada Khand Udhyog Sahakari Mandli Ltd

2015 (10) TMI 1175 - CESTAT AHMEDABAD

Denial of refund claim - Unjust enrichment - Held that:- Adjudicating Authority had proceeded on the basis of the respondent failed to fulfill the condition of unjust enrichment. Commissioner (Appeals) had given the detail finding on this issue. It h .....

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nstance of the Range Officer. The issue raised by Learned Authorised Representative was not before the lower authorities and even in grounds of appeal before the Tribunal. - No reason to interfere the order of the Commissioner (Appeals). - Decided ag .....

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der of the Commissioner (Appeals) where the adjudication order was set-aside. 2 After hearing the Learned Authorised Representative for the Revenue and the perusal of the records, I find that the respondent deposited Educated Cess & Higher Educat .....

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ng the Education Cess and Higher Secondary Cess paid on Sugar Cess. The Respondent also filed refund claim of the amount of ₹ 9,16,946.00/- paid by mistake. Adjudicating Authority rejected the refund claim on the ground of unjust enrichment. Co .....

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