TMI Blog2021 (10) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 - denial of refund on the ground of unjust enrichment - HELD THAT:- This Bench on an earlier occasion, in an almost identical situation, in the case of SN ATIWADKAR VERSUS COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, BELGAUM [ 2019 (5) TMI 661 - CESTAT BANGALORE ] where it was held that the appellant is claiming the refund as a representative of the MES and not on his own account and there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 724/- (Rupees Twenty One Lakhs Forty One Thousand Seven Hundred and Twenty Four only) on 10/11/2016, claiming refund of service tax paid on the services provided to Military Engineering Services (MES). The said services were exempted from payment of service tax vide Notification No. 25/2012-ST dated 20/06/2012 as amended by Notification No. 09/2016-ST dated 01/03/2016. Notification No. 09/2016 ibi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue, perused the documents placed on record and have also gone through various decisions/orders relied on during the course of hearing. 3. I find that this Bench on an earlier occasion, in an almost identical situation, in the case of SN Atiwadkar Versus Commissioner of Central Tax And Central Excise, Belgaum - 2019 (5) TMI 661 CESTAT-Bangalore , has considered this very issue, has also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Act is not applicable to the present case. Further I find that on identical facts, other Commissionerates are allowing the refund under the same notification which is involved in the present case and one of such order has been placed on record. Therefore keeping in view of the facts, I am of the view that the appellants are entitled to the refund of ₹ 8,51,384/- which the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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