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TMI Blog2019 (5) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... d at the instance of the MES as the MES is the ultimate consumer and the entire tax burden borne by the MES only and has not been passed on to any other person - the appellant is claiming the refund as a representative of the MES and not on his own account and therefore the principle of unjust enrichment under the provisions of Section 11B of the Central Excise Act is not applicable to the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound that they are the service provider to Military Engineering Services (MES) and were carrying out service of construction, repair and maintenance of civil structures meant for defense. They were exempted from payment of service tax vide Notification No.25/2012-ST dt. 26/06/2012 and that exemption was withdrawn from April 2015 and hence the appellant got registered with the department and paid s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been passed without properly considering the facts, law and evidence. he further submitted that the MES has clearly directed the appellant to deposit the refund amount to Government MES account and the billing format is also fixed by MES who finalises the RA bill and arranges payments depending on the work completed and the bills are inclusive of service tax amount as mentioned in contract agree ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16(340) ELT 107 (All.)] 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both sides and perusal of records, I find that the appellants have paid the service tax and the same was charged from the MES. Further I find that the appellant has filed the refund claim of service tax reimbursed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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