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TMI Blog2019 (7) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... . Harvinder Singh, 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 of the case are that the appellant is a service provider to the Ministry of Defence and during the impugned period, the appellant provided service to the Ministry of Defence and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicable. Consequently, they are not entitled for refund. Against the said order, the appellant is before me. 3. Ld. Counsel for the appellant submits that the appellant filed the refund claim in terms of Section 11B(2)(e) of the Central Excise Act, 1944, wherein the person who has borne the incidence of service tax can file the refund claim. Admittedly, the refund claim has been filed by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctly. In these circumstances, I hold that the refund of service tax paid by the appellant cannot be rejected. Therefore, I sanctioned the refund claim, but the same is payable in the account of service recipient directly. Therefore, the appellant is directed to provide all the details of the service recipient required for sanctioning the refund claim. If already provided by the appellant, the ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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