TMI Blog2017 (3) TMI 1606X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee, therefore, it is the assessee alone who would be entitled to refund - appeal dismissed. - Central Excise Appeal No. 13 of 2016 - - - Dated:- 20-3-2017 - Mr. Hemant Gupta and Mr. S.K. Seth, JJ. ORDER The present appeal arises out of an order passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi (for short CESTAT ) on 26-11-2015 whereby a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order passed by the learned Tribunal. (A) Whether the claim of refund, as held by the Tribunal, on behalf of CISF is maintainable, in view of the fact that service tax has been paid by M/s. BHEL to the Revenue directly and that it is only the person making payment of service tax/duty and who has not passed on the burden of duty is entitled for refund? (B) Whether the fact that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of duty by M/s. BHEL was paid out of its Cenvat account? (F) Whether under the facts and circumstances of the case the Tribunal is right in holding that CISF is entitled to the amount claimed as refund without verifying the fact that the refund claim was barred by the principles of Unjust Enrichment as the burden of duty had been passed on by the CISF to M/s. BHEL? We have heard le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udgment of Patna High Court in the case of Shapoorji Poloonji Company Pvt. Ltd. v. Commissioner, Customs, Central Excise and Service Tax Others on 3-3-2016 in Civil Writ Jurisdiction Case No. 16965/2015. It was held as under : 13. At this stage, another argument advanced by Mrs. Nivedita Nirvikar, needs to be discussed. She argues that the petitioner shall not be entitled to refund of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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