2011 (9) TMI 570

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..... n, JJ. Appearance: Shri B.L. Narasimhan, Advocate for the appellants Shri Sunil Kumar, Authorized Departmental Representative (DR) for the Revenue Per Mrs. Archana Wadhwa: After hearing both sides, we find that the dispute is in respect of refund claim filed by the appellants on the ground that the services undertaken by them were not covered under the taxable services and th .....

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..... fter, the issue on unjust enrichment would come into play. 4. We agree with the Ld. Advocate for the appellants. Unjust enrichment cannot be made as a ground for rejection of refund claim, which has to be first decided on merit. If the refund is admissible on merit, thereafter, the issue of unjust enrichment is required to be decided. If the refund claim is found to be hit by bar of unjust enri .....

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