TMI Blog2022 (9) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... t is attracted. In the facts and circumstances, it is held that no unjust enrichment is attracted as the appellant have admittedly paid service tax in August, 2018 out of their own pocket. Accordingly, this appeal is allowed and the impugned order is set aside - The adjudicating authority is directed to grant refund within a period of 60 days from the date of receipt of copy of this order along with interest under section 11BB of the Central Excise Act. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 30086 of 2022 - FINAL ORDER NO. A/30094/2022 - Dated:- 16-9-2022 - Mr. ANIL CHOUDHARY, MEMBER (JUDICIAL) Ms Siri Reddy, Advocate for the Appellant. Shri S. Hanuma Prasad, AR for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax paid under reverse charge mechanism, in case the tax payer is not in a position to take credit. He further observed that the refund is payable subject to the aspect of limitation and unjust enrichment under section 11B. 4. Learned counsel for the appellant assailing impugned order states that the transitional provision under section 142(3) of the CGST Act provides that every claim for refund filed by any person before, on or after the appointed date, for refund any amount of Cenvat credit, duty, tax, interest or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of the existing law and any amount eventually accruing to him shall be paid in cash, notwithstanding anything to the contrary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CGST Act, to dispose of the same in accordance with the law. 7. Having considered the rival contentions, I find that under transitional provision under section 142(3) of CGST Act, the limitation has been done away with and the only thing required for refund under the facts and circumstances is to see whether unjust enrichment is attracted. In the facts and circumstances, I hold that no unjust enrichment is attracted as the appellant have admittedly paid service tax in August, 2018 out of their own pocket. Accordingly, I allow this appeal and set aside the impugned order. The adjudicating authority is directed to grant refund within a period of 60 days from the date of receipt of copy of this order along with interest under section 11B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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