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TMI Blog2014 (5) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... after repayment of full amount of advance received along with the amount of interest to the depositor of the amount and as such, I find that the Order-in-Original dated 31.5.2006 is correct and as per law, granting refund to the appellant. - Decided in favour of assessee. - Appeal No.ST/85199/13 - Final Order No. A/524/2014-WZB/C-IV(SMB) - Dated:- 9-1-2014 - Anil Choudhary, J. For the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agreed between parties and undertaken by the appellant by its letter dated 9.4.2005 addressed to the respective companies, the advance so received will remain with it as unsecured loan with simple interest @ 11%. Further fact is that the said amount of advance was returned in due course on 27.3.2006 with interest as agreed. In these circumstances, the appellant found that he has wrongly deposited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppear to be correct and the reply is not satisfactory as to how the value is arrived at as to taxable service and this transaction is not proved to be genuine and accordingly, refund was rejected. Being aggrieved, the appellant preferred an appeal before the appellate Commissioner, who has observed that in view of suppression of facts on the part of the appellant, the refund so granted earlier can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of any unjust enrichment involved and refund is to be granted. 3. The learned Addl. Commissioner (AR) relies on the Order-in-Appeal passed by the Commissioner (Appeals) including the second Order-in-Original passed by the Assistant Commissioner rejecting the refund claim. 4. Having considered the rival contentions and perusing the record, it is evident from the facts and circumstances of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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