TMI Blog2018 (5) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... Gujarat High Court in the case of Commissioner of Service Tax vs Sujal Developers [2011 (4) TMI 1023 - Gujarat High Court] - Therefore, the appellant are eligible to refund of the service tax paid during the period 2005-2006. Since the refund claim has not been examined on the aspect of unjust enrichment, the matter needs to be remanded to the adjudicating authority to examine the the issue of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 on the ground that service tax is not payable on such services. Subsequently, they filed refund claim of ₹ 17,79,759/- between December 2006 to May 2007 claiming that since service tax was not payable during the period 2005-2006 and erroneously being paid by them, therefore, it is refundable. The refund claim was proposed to be denied by issuing Show Cause Notices which later on adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided in their favour by the Ld. Commissioner (Appeals) vide Order-In-Appeal No. 84 / 2012 (STC) / K. Anpazhakan / Commr. (A) / Ahd., dated 07.03.2012. However, he fairly submits that the issue of unjust enrichment have not been discussed and decided by both the authorities below. 4. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). He submits that no appeal has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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