TMI Blog2018 (2) TMI 1255X X X X Extracts X X X X X X X X Extracts X X X X ..... red to be scrutinized in proper perspective - the impugned order passed by the Commissioner (Appeals) in rejecting the refund application of the appellant is in consonance with the statutory provisions. Matter remanded back to the Original Authority for verification of the details of the contracts to be produced by the appellant - appeal allowed by way of remand. - Service Tax Appeal No. 51700 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax was payable on management, maintenance and repair service. Accordingly, the appellant had filed the refund claim application before the jurisdictional Service Tax Authorities, claiming refund of ₹ 15,25,472/- paid by it inadvertently. The refund application was rejected by the Original Authority vide order dated 15.03.2013. On appeal, the ld. Commissioner (Appeals) vide the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same has been borne by the appellant. Thus, he submits that instead of rejecting the refund claim, the same should have been granted in favour of the appellant. He has relied on this Tribunal s decision in the case of M/s.Ramky Infrastructure Ltd. 2017-TIOL-1782-CESTAT-KOL to state that even if, the rates are inclusive of all taxes, the doctrine of unjust enrichment will not be applicable, if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case records. 6. On perusal of the case records, I find that the appellant has not produced the complete contracts entered into between it and the service receivers. The said fact has also been endorsed by the Commissioner (Appeals) vide paragraph 2 in the impugned order, wherein he has stated that the appellant did not submit the requisite documents. Since for ascertaining the fact of app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rification of the details of the contracts to be produced by the appellant. The Original Authority should also examine the applicability of the decision of this Tribunal in the case M/s.Ramky Infrastructure Ltd. (supra) to the facts and circumstances of the case and should decide whether the ratio decided therein should be applicable to the present case for sanction of the refund amount to the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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