2022 (6) TMI 979

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..... . 75362/2022
Service Tax
SHRI P.K.CHOUDHARY, MEMBER (JUDICIAL) AND SHRI P.ANJANI KUMAR, MEMBER (TECHNICAL) Shri K.Chowdhury, Authorized Representative for the Appellant (s) Shri Ankit Kanodia, Ms. Megha Agarwal & Ms.Sanjukta Gupta, all Advocates for the Respondent (s) ORDER The present Miscellaneous Application has been filed by the Respondent for early hearing of the Appeal. 2. In view .....

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..... novo adjudication have also since been completed and the lower authority vide Order dated 08.02.2022 has held that refund claim is not admissible in view of the unjust enrichment clause and the second applicant i.e. DG MAP (MES) are also not entitled to get the refund for non-adherence to conditions of Section 102(E) of the Finance Act. The adjudicating authority credited the amount to Consumer We .....

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..... ppeals), we find that the same is not part of the proceedings before us. Moreover, being creature of statute, this Bench cannot thus direct the authorities in an issue which is not before us. However, Respondents are at liberty to pursue the matter before the Ld.Commissioner(Appeals). Appeal is dismissed as infructuous. Service Tax Miscellaneous Application No.75094 of 2022 (Addition of Party) al .....

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