TMI Blog2008 (8) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... of tax to any other person. Commissioner (Appeals) rightly set aside the demand of duty - doctrine of principle of unjust enrichment is not attracted - ST/79/2008-SM (BR) - 1292/2008 - Dated:- 13-8-2008 - Shri P.K. Das, Member (Judicial) (Final Order No. 1292/2008 dt. 13.8.2008 certified on 18.9.2008 in Appeal No. ST/79/2008-SM (BR)) Shri R.K. Verma, Advocate for the Appellants. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the Tribunal's Order dated 1.6.2006 is reproduced below:- "5. Considered the submissions made by both the sides and perused the records. I find from the records, that the appellant has tried to follow the Board's Circular dated 27.06.97 by making adjustment and as regards the Service Tax paid on the cancelled tickets, he has also produced voluminous records before me to substantiate his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue reiterates the Grounds of Appeal. He submits that although the amount of Service Tax involved in this case has been refunded to the clients by the Respondent, but the doctrine of principle of unjust enrichment is attracted. He relied upon the decision of the Tribunal in the case of Grasim Industries Ltd. Vs. Commissioner of Central Excise, Bhopal reported in 2003 (55) RLT 397 (CES ..... X X X X Extracts X X X X X X X X Extracts X X X X
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