2017 (6) TMI 626

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..... their balance sheet recoverable from the department - the appellant has passed the bar of unjust enrichment and is entitled for refund - appeal allowed - decided in favor of appellant.
Mr. Ashok Jindal, Member (Judicial) Shri. Amrinder Singh, Advocate - for the appellant Shri. R.K. Sharma, AR- for the respondent ORDER The appellant is in appeal against the impugned order wherein the refund .....

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..... of service tax paid along with interest. Later on, the appellant filed refund claim for the amount of service tax paid to the loan licensee. The said refund claim was rejected on the ground that the appellant has failed to pass the bar of unjust enrichment. Aggrieved from the said order, the appellant is before me. 3. The ld. Counsel for the appellant submits that as the appellant has reversed th .....

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..... the Ld. AR submits that the appellant has failed to give any cogent evidence that the burden of duty has not been passed on the buyer and price of their final goods remained the same before the job work and after the job work. The refund is rightly rejected before the lower authorities. 5. Heard both the sides and considered the submissions. 6. It is fact on record that the price of their final .....

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