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TMI Blog2013 (4) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... re required to pass an order on the question of unjust enrichment as per the facts put up by the ld. counsel, portion of the impugned order is set aside and remand the matter back to the adjudicating authority to consider the issue of granting refund to the appellant after ascertaining the claim of the appellant regarding the closure of the business and there cannot be any passing of the service tax liability. - Appeal No.ST/31/12 - - - Dated:- 18-3-2013 - Mr. M.V. Ravindaran , J. For the Appellant: Shri S.J. Vyas, Adv For the Respondent : Shri K.N. Joshi, A.R. JUDGEMENT Per : Mr. M.V. Ravindran; This appeal is directed against order-in-appeal No.278/2011(STC)/K.ANPAZHAKAN/Commr.(A)/Ahd, dt.21.10.11. 2. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pril 2007 to September 2007 with the ledger income related to F.Y.2006-07 instead of reconciling service tax returns for the period of F.Y. 2006-07. Similarly, service tax returns covering the period of October 2007 to March 2008 and April 2008 to September 2008 were also wrongly reconciled with the ledger income related to F.Y. 2007-08 instead of reconciling service tax returns for the period of F.Y. 2007-08. The appellant s refund claim was rejected by the adjudicating authority. 3. Aggrieved by such an order, the appellant preferred an appeal before the first appellate authority. The first appellate authority in principle agreed that the appellants are eligible for refund but appellant having not passed the hurdle of unjust enrichmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount paid by him during the observation by the audit party. I find that as regards the unjust enrichment, the contentions of the ld. counsel needs to be considered by the lower authorities in as much as having been out of business from 2008, appellant would not have passed on the service tax liability to any customer. On this factual matrix, since there is no evidence, I am unable to go into this issue. Accordingly, holding that the lower authorities are required to pass an order on the question of unjust enrichment as per the facts put up by the ld. counsel, I set aside that portion of the impugned order and remand the matter back to the adjudicating authority to consider the issue of granting refund to the appellant after ascertaining th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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