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TMI Blog2013 (4) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal is directed against Order-in-Appeal No.268/2011(STC)/ K.Anpazhakan/Commr.(A)/Ahd, dt.14.10.2011. 2. The facts of the case, in brief, are that the appellants are engaged in providing Construction of Commercial or Industrial Building & Civil Structure services and hold a valid Service Tax registration No.AAACY3210EST001. During the course of scrutiny of their financial records pertaining t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .29.09.2009 submitted along with the claim is for Rs.4,56,166/-. Therefore, the claimant has to provide evidences as to whether them challan dt.29.09.2009 is the same challan vide which the refund amount under reference has been paid. c) After self-assessment, the claimant has paid the Service Tax in Government account in the case of Maharashtra Cylinders Pvt.Ltd. Vs CESTAT, Mumbai 2010 (259) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... client. Thus, the subject claim was hit by unjust enrichment. 3. Aggrieved by such an order, the appellant preferred an appeal before first appellate authority. The first appellate authority also did not agree with the contentions raised by the appellant and upheld the Order-in-Original and rejected the appeal filed by the appellant. 4. Heard both sides and perused the records. 5. Ld. Chartere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of CIMMCO Ltd 1999 (107) ELT 246 (Tribunal), for the proposition that the agreement entered by the appellant specifically talks about liability of the contractor to pay the tax and other taxes which are indicated in the said agreement and the appellant having discharged the Service Tax which was not leviable, is eligible to claim the refund. 6. Ld.Additional Commissioner (A.R.) submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n my considered view, the lower authorities should be given an opportunity to consider the issue based upon the documents. Accordingly, without expressing any opinion on the merits of the case, I set aside the impugned order and remand the matter back to first appellate authority to re-consider the issue afresh, after following the principles of natural justice. (Dictated & Pronounced in Court) X X X X Extracts X X X X X X X X Extracts X X X X
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