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TMI Blog2019 (12) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 on the customer M/s.TSL towards differential value and taxable service and had paid service on such charges - burden of duty incidence to another person passed on not - principles of unjust enrichment. HELD THAT:- The appellant was given date for personal hearing. Later as there was no representation the matter was decided exparte. In appeal, the Commissioner (Appeals) has considered the issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .40544 of 2019 - Final Order No. 41276/2019 - Dated:- 13-11-2019 - HON BLE MS. SULEKHA BEEVI. C.S., MEMBER (JUDICIAL) Shri S. Muthuvenkatraman, Advocate for the Appellant Ms. T. Usha Devi, DC (AR) for the Respondent ORDER Brief facts of the case are that the appellants are registered for providing Business Auxiliary Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the department may reject the credit, appellant filed refund claim. The original authority rejected the refund claim which was upheld by the Commissioner (Appeals). Hence this appeal. 2. On behalf of the appellant, Ld. counsel Shri S. Muthu Venkatraman submitted that the appellant is confining the contest of refund in the present appeal to one invoice which is to the tune of ͅ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would establish that the appellant has not passed on duty to another person. Ld. counsel submitted that the matter may be remanded to Commissioner (Appeals) to consider the documents produced by the appellants. 5. Ld. A.R Ms. T. Usha Devi supports the findings in the impugned order. She submitted that Commissioner o(Appeals) has rejected the refund claim after examining the worksh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order, it is seen that Commissioner (Appeals) has not considered the Chartered Accountant certificate alleged to be produced by the appellant. Without such documents the issue of unjust enrichment cannot be decided. In such circumstances, I deem it fit to remand the matter to the original authority who shall consider the refund claim afresh after taking cognisance of all the documents produce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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