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TMI Blog2022 (1) TMI 1176X X X X Extracts X X X X X X X X Extracts X X X X ..... . Kainaat, Advocates for the appellant Shri Pradeep Gupta, Authorised Representative for the respondent ORDER The issue involved in this appeal is whether the Commissioner (Appeals) has rightly rejected the refund claim. 2. Heard the parties. 3. Brief facts of the case are that the appellant has provided the following services during the period 2007 - 08 to 2009 - 10:- (i) Shifting of overh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax, which is refundable to them alongwith interest u/s 11B. The appellant claimed refund of such amount i.e. Rs. 31,50,587/-, paid during the period 2007-08 to 2009-10. They submitted that limitation u/s 11B is not applicable in this case, as the amount was paid mistakenly which was not payable. They relied upon the ruling in 3 E Infotech vs. CESTAT Chennai [2018 (18) GSTL 410 (Mad.)] and Venkat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he price is as per open bid. The prices are firm in all respect and independent of any variation. The appellants also did not collect any service tax from the service recipient. Hence, question of unjust enrichment does not arise. 6. The claim of refund was rejected by the Assistant Commissioner observing that the appellant were registered with the Department and was aware that they are required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al dismissed the appeal agreeing with the findings of the Assistant Commissioner. 9. Learned Authorised Representative for Revenue relies on the impugned order and prays for rejecting the appeal. 10. Having considered the rival contentions, I find that service tax was not leviable on the services provided by the appellants, which was paid by mistake by the appellants, thus, it will be treated as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Firm in all respect and Independent of any variation. It is also not in dispute that the appellants have not charged any service tax in their invoices. I am of the view that unjust enrichment is also not applicable. 14. Accordingly, the appeal is allowed and the impugned order is set aside. The adjudicating authority is directed to grant refund of the said amount in cash, as required under the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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