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TMI Blog2019 (1) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the service recipient vide letter dt. 17.10.2016 - the service recipient has directed the appellant to file refund claim on their behalf under section 11B(2)(e) of the Central Excise Act, 1944. In these circumstances, the refund of the service tax paid by the appellant for which no service tax is payable, the appellant is entitled to file the refund claim on behalf of service recipient. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 66/2018 - Dated:- 29-11-2018 - Mr. Ashok Jindal, Member (Judicial) Present for the Appellant(s): Mr. G.S. Sandhe, Advocate Present for the Respondent(s): Mr. V. Gupta, A.R. ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order wherein the refund claim has been rejected on the ground of unjust enrichment by authorities below. 2. The facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is before me. 3. Ld. Counsel for the appellant submits that although they have recovered the service tax from the service recipient but the Ministry of Defence vide their letter 17.10.2016 directed the appellant to file the refund claim on their behalf and requested that the refund sanctioned be credited to their account i.e. in the account of service recipient. In these circumstances, it is pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the service recipient has directed the appellant to file refund claim on their behalf under section 11B(2)(e) of the Central Excise Act, 1944. In these circumstances, the refund of the service tax paid by the appellant for which no service tax is payable, the appellant is entitled to file the refund claim on behalf of service recipient. As the appellant has paid the said amount of the service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gone through the application for refund filed by the appellant. In the application of refund, the appellant has not claimed the refund of any interest; therefore, refund claim of interest cannot be entertained at this stage. 8. Further, I find that at the time of payment of service tax with a delay, the appellant was required to pay service tax. In these circumstances also, the appellant can n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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