2008 (7) TMI 346 - AT - Service Tax

Revenue filed this application for stay of the operation of the impugned order whereby refund has been sanctioned and it has been directed to the adjudicating authority to satisfy before sanction of the subject refund claim that incidence of Service Tax involved has not been passed on - as the issue is before the lower authority to sanction the refund by applying the principles of unjust enrichment, we find no merit in this application - stay petition is dismissed.

Summary

The Appellate Tribunal CESTAT NEW DELHI dismissed the Revenue's application for stay of the operation of an order sanctioning a refund. The Tribunal found no merit in the application as the issue of unjust enrichment was to be determined by the adjudicating authority before refund sanction.