TMI Blog2018 (8) TMI 811X X X X Extracts X X X X X X X X Extracts X X X X ..... horities below and as such does not stand considered by them. Inasmuch as the said certificate is an important document, the appellant should be given an opportunity to place the same before the lower authorities and to re-decide the issue by taking the said certificate into consideration - appeal allowed by wya of remand. - ST/70029 & 70030/2018-ST[SM] - A/71382-71383/2018-SM[BR] - Dated:- 10-7- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants filed refund claims for the same vide their two separate applications dated 05.10.2015. 2. The lower authorities held the refunds to have been filed well within time as also allowed the same on merits, but rejected it on the ground of unjust enrichment. On an appeal against the order of the original adjudicating authority, Commissioner (Appeals) modified the order of the lower authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... separate notes have been credited back to their accounts, but by observing that there is no evidence that the tax has not been collected from the ultimate buyer, he rejected the refund on the ground of unjust enrichment. 4. Ld. Advocate appearing on behalf of the appellant brings my attention to the fact that Service Tax was shown separately in the invoices and subsequently by way of credit no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot been collected by them from the customers and the goods have been sold at the price fixed by the authorities. However, he fairly agrees that the said certificate dated 09.12.2017 was not before the authorities below and as such does not stand considered by them. Inasmuch as the said certificate is an important document, I feel that the appellant should be given an opportunity to place the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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