2015 (9) TMI 585

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..... f service tax which has been recovered from the customer namely M/s. J.P. Cement, Rewa and M/s. J.P. Cement has taken cenvat credit of the said service tax and utilized for payment of Central Excise Duty on its finished products and therefore the refund claim is hit by the doctrine of unjust enrichment under section 11B of Central Excise Act, 1944 made applicable to the service Tax matters by vir .....

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..... 2. When the case is called today, there is no representation on behalf of the appellant nor is there any request for adjournment. Earlier also notice was sent to the appellant for appearing for hearing on 30.4.2015, but nobody appeared on the behalf of the appellant on that day also and therefore the matter was adjourned for today. The learned DR states that the issue should be decided on merit .....

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