9911796707
TMI Blog2011 (9) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed. Unjust Enrichment - The issue of unjust enrichment has not been dealt with - Held That:- Case referred back to look into the issue. - ST/272/2008 - - - Dated:- 8-9-2011 - Shri Ashok Jindal, Shri P.R. Chandrasekharan, JJ. Appearance: Shri Vipin Kumar Jain, Advocate for the appellant Shri A.K. Prabhakar, Authorised Representative (JDR) for the respondent Per: Ashok J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ient or not? The show cause notice was adjudicated and refund claim was denied. On appeal before the Commissioner (Appeals), the Commissioner (Appeals) also rejected their refund claim. Aggrieved from the said decision, the appellants are before us. 2. Shri Vipin Jain, learned counsel for the appellant appeared and submitted that in appellant's own case for the same period this Tribunal vide or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther hand, Shri A.K. Prabhakar, AR for the Revenue fairly agrees with the contention of the learned counsel. 4. Heard both sides. 5. On examination of the issue, we find that the merit of the case has already been settled in favour of the appellant that no service tax is payable on the services availed by the appellant in this case. The only issue remains whether the doctrine of unjust enrichm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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