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National Building Construction Corporation Ltd. Versus Commissioner of Service Tax Commissionerate, New Delhi

2016 (2) TMI 73 - DELHI HIGH COURT

Refund - unjust enrichment - filing of writ petition against the order of adjudicating authority - Held that:- The Court is of the considered view that instead of there being parallel proceedings on the question of entitlement of the Appellant to ref .....

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ond issue raised by the Appellant, the Appellate Authority will have to examine the documents and materials placed on record by the Appellant and come to a conclusion on merits. - Considering that the Appellants application for refund has been pendin .....

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f registration of such appeal. - SERTA No. 3/2016 - Dated:- 22-1-2016 - S. Muralidhar And Vibhu Bakhru, JJ. For the Appellant : Mr. J K Mittal, Adv with Mr. Rajveer Singh, Adv For the Respondent : Mr. Rahul Kaushik, Adv ORDER CM APPL No. 2159 of 2016 .....

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SERTA 3 of 2016 & CM No. 2157 of 2016 5. The challenge in this appeal is to the order dated 6th April 2015 passed by the Customs Excise and Service Tax Appellate Tribunal (CESTAT), by which the refund application filed by the Appellant was remitt .....

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on primarily on the ground that the Appellant was not able to satisfy the said authority that it has not passed on the burden of service tax. Accordingly, the amount claimed as refund was directed to be transferred to the Consumer Welfare Fund in ter .....

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nt Commissioner, Service Tax. 8. The first grievance of the Appellant is that, the Appellant being a Public Sector Undertaking (PSU ) is a Stateand therefore is outside the purview of Section 11B of the Act. The second grievance is that despite adequ .....

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the entitlement of the Appellant to interest on the amount of refund. 9. The Court is of the considered view that instead of there being parallel proceedings on the question of entitlement of the Appellant to refund, the better course would be to per .....

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