9911796707
TMI Blog2017 (11) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... inal Order No. 22041 - 22045/2017 X X X X Extracts X X X X X X X X Extracts X X X X ..... nformed by the Developer that the incidence of service tax amount had already been passed on to the buyer of each residential unit or apartment and in view of the bar of unjust enrichment, the refund of service tax credited to the Government could not be claimed by them. Further, the Developer informed that the end customer who had borne the burden of service tax would himself seek refund of servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... count of time bar and also for not producing the sufficient document. He further submitted that the appellant's case is also covered by the Board's Circular No.108/02/2009-ST dated 29.1.2009. 5. On the other hand, the learned AR fairly conceded that this case needs to be remanded to the original authority as has been done earlier in identical cases. He produced the following orders of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded to the original adjudicating authority who shall proceed to decide the matter afresh after giving opportunity to the appellants to present their case in line with the observations made hereinabove. It is also made clear that appellants/claimants shall submit the documents and other details which are not submitted by them already and which are required to be submitted in accordance with our ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se back to the original authority with the direction contained in para 48 which is reproduced hereinabove. All the six appeals are allowed by way of remand. The original authority should dispose of the refund claims after considering the judgment of the Tribunal within a period of three months from the date of receipt of certified copy of this order. (Order was pronounced in open court on 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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