2013 (4) TMI 551

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..... of unjust enrichment - Held that:- Since the appellant had contested the issue after the deposit of the amount by him on being directed by the investigating authorities, it cannot be said that the appellant had not disputed the amount. It is a settled law that once an assessee files an appeal against any amount which has been deposited by him or confirmed against him, he has raised a dispute. In t .....

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..... r the category of "Authorized Service Station" and holding service tax registration No.AAACA3632MST001. On the basis of the intelligence, department has conducted an inquiry against vehicle dealers, considering them as Direct Selling Agent and which were paid incentives by Bank and Financial institutions for providing facilities and information of the said institutions. During the courser of inqui .....

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..... d allowed the appeal with consequential relief. Therefore, the appellant had preferred the present refund claim. 3. The refund claim was rejected by the adjudicating authority on the ground of unjust enrichment. Appellant preferred an appeal before the first appellate authority and the first appellate authority also did not agree with the contentions raised by the appellant and upheld the order- .....

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..... the appellant on this point and hence the question of unjust enrichment arises. 6. I have considered the submissions made at length by both sides and perused the records. 7. It is undisputed that the appellant had deposited the amount of the refund claim during the investigation stage itself. It is also undisputed that the said service tax liability arose out of the commission received by the .....

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..... Court of Gujarat will squarely apply. I also find that the decision of the Tribunal in various other matters on an identical issue will cover the case of the assessee. 8. I have no hesitation to hold that the impugned order is incorrect and is liable to be set aside and I do so. 9. The impugned order is set aside and the appeal is allowed and direction to the lower authorities to grant the re .....

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