TMI Blog2019 (8) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... passed on to the service recipient, it can be held that the present claim is hit by Doctrine of Unjust Enrichment. Refund cannot be allowed - Appeal dismissed - decided against appellant. - ST/20078/2019-SM - Final Order No. 20611/2019 - Dated:- 31-7-2019 - MR. S.S GARG, JUDICIAL MEMBER Mr. Abraham Markos, Advocate For the Appellant Mr. K. B. Nanaiah, Superintendent (AR) For the Respondent ORDER Per : S.S Garg The present appeal is directed against the impugned order dated 21.9.2018 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant and upheld the order of the lower authority in rejecting the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion, he relied upon the following decisions: Jyoti Sarup Mittal vs. CCE: 2017 (3) GSTL 478 (Tri.-Del.) Interplex India Pvt. Ltd. vs. CC: 2013 (290) ELT 386 (Tri.-Ahmd.) M.B. Enterprises vs. CCE: 2013 (292) ELT 451 (Tri.-Ahmd.) CCE vs. Empee Sugar Chemicals Ltd.: 2007 (211) ELT 293 (Tri.-Bang.) 5. On the other hand, the learned AR defended the impugned order and submitted that the Commissioner (A) has given detailed reasons for rejection of the refund claim. He further submitted that the Commissioner (A) has observed that the lower authorities have verified the books of accounts and the documents relating to building constructed for various pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bar of unjust enrichment contained in Section 11B(2) of the Central Excise Act, 1994, did not apply to the case of the appellant. However, it is seen that the lower authority has verified the books of accounts and document relating to building constructed to M/s. Muthoot Hosptials, Muthoot Medical Centre and M/s. Ashtapadi Foundations, Cochin and the lower authority has come to the conclusion that from the copies of the contract/work order, statement of accounts and abstract of invoices raised on clients and that appellant has collected Service Tax from each of the said clients. Further, the Chartered Accountant certificate produced by the appellant is contrary to the findings of the lower authority as stated above and is not acceptable in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
