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TMI Blog2016 (11) TMI 705X X X X Extracts X X X X X X X X Extracts X X X X ..... red into between the Respondents and the buyers. Hence, we are of the view that the doctrine of unjust enrichment will have no application and the respondent should be eligible for the refund claim. Therefore, we do not find any infirmity in the impugned order - appeal dismissed - decided against Revenue. - Service Tax Appeal No. ST/168/2012-ST[DB] - Final Order No. 54924 /2016 - Dated:- 7-11-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le before me as well as rival submissions made by both the parties. The allegation made by the appellant is that authority while sanctioning the claim has not given consideration to clause of unjust enrichment which has been countered by respondent on a number of footings mentioning the refund being consequential in nature. Though the department has made the allegation to ascertain the facts I hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ract and Profit and Loss Account reveals that the respondent have paid the service tax after arriving at gross profit, which leaves no doubt to suspect the claim of the respondent that whatever refund claim is made and sanctioned has been paid by the respondent from their own pocket without disbursing/ collecting it from their customers. According to normal accounting principle, any expenditure ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onstruction Pvt. Ltd, Bhopal has not passed the burden of Service Tax to any customer and also they have not collect any service tax form the customers for the relevant period and they have borne the burden of Service Tax from their own resources. Bhopal For A.K Chanderia Co. Chartered Accountants Dated 29/11/2011 CA Anil Kumar Jain Partner M. No. 078197 It can be n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Chartered Accountant but also on verification of books of accounts namely profit and loss account, balance sheet and the agreements entered into between the Respondents and the buyers. Hence, we are of the view that the doctrine of unjust enrichment will have no application and the respondent should be eligible for the refund claim. Therefore, we do not find any infirmity in the impugned order a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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