TMI Blog2018 (5) TMI 1361X X X X Extracts X X X X X X X X Extracts X X X X ..... ed refund claim with a delay. As in a case where is a dispute whether there is a liability of the assessee or not and the same has been settled by the higher forum, in that circumstances, the assessee’s entitled to file refund claim within one year from the date when the dispute has been settled by the higher forum - the refund claims filed by the appellant are within time. Unjust enrichment - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt provided services of construction to Haryana State Housing Board and did not pay service tax thereon. It was alleged that the appellant is providing taxable service to Haryana State Housing Board which is not a Government Authority, therefore, they are liable to pay service tax and on persuasion of the department, the appellant paid service tax on various dates. Later on, the appellant filed re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not entitled for refund claim. Against the said order, the appellant is before me. 4. The ld. Counsel for the appellant submits that the ld. Commissioner (A) has fell an error holding that the appellant was not part of the order of the Hon ble High Court in the case of Bharat Bhushan Gupta Company (Supra), in fact, the appellant was also one of the petitioner in the said case Civil Writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue has been settled by the Hon ble High Court of Punjab and Haryana, in the case of the appellant themselves deciding that they are not liable to pay service tax on 11.08.2016, whereas, the refund claims were filed by the appellant on 11.05.2016, which is prior to the decision of the Hon ble High Court of Punjab and Haryan. In that circumstances, it cannot be held that the appellant has filed ref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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