2015 (9) TMI 585

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.....                     For the Respondent:  Shri M.R.Sharma, AR ORDER PER: R.K.SINGH Appeal has been filed against Order-in-Appeal dated 27.7.2009 which upheld the Order-in-Original dated 20.2.2009 in terms of which the refund claim of Rs. 5,49,539/- was rejected.  2. When the case is calle .....

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..... ken 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 virtue of section 83 of the Finance Act, 1994. It is pertinent to mention that the onus is on the appellant to e .....

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