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TMI Blog2024 (3) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... passed on by him to any other person - Both, the Adjudicating Authority and the Appellate Authority had specifically noted that either the appellant had not produced the documents or had only submitted the photocopies of the Ledger Account and invoices. The refund claim filed by the appellant includes the amount of Rs.7,24,463/- excess paid under the category of Management, Maintenance Repair Services . As the refund claim is found to be hit by unjust enrichment clause for want of requisite documents, an opportunity may be granted to the appellant to produce the documents and other evidences proving that the incidence of duty has not been passed on either directly or indirectly to the service receiver. The matter is remanded to the Adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant had paid service tax in excess of Rs.7,24,463/-. 4. In view of the Order-in-Appeal dated 15.04.2015, the appellant filed the refund claim of Rs.11,21,259/-. The Adjudicating Authority sanctioned the refund claim of Rs.3,96,786/- to the appellant and the remaining amount of Rs.7,27,463/- was directed to be credited to the Consumer Welfare Fund under Section 11B(2) read with Section 12C of the Central Excise Act on the ground of unjust enrichment under Section 11B of the Act, 1944. The appeal filed by the appellant was rejected by the impugned order and the plea of unjust enrichment was upheld. Being aggrieved, the appellant has filed this appeal before the Tribunal. 5. We have heard Shri Bipin Garg and Ms. J. Kainaat, learned Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly submitted photocopies of Ledger Account and photocopies of invoices issued in respect of M/s.Megha Engineering Infrastructure Ltd., for the year 2008-09 only and no original invoices/Ledger are produced by the assessee. The said invoices shows the month-wise amount charged for the Operational and Maintenance Services and against the head of service tax they have shown the amount as zero. Further, no copies of invoices M/s. PMC Chury, M/s. Batemann Engineering (Project), M/s. Secretariat, Jaipur and PHED, Bhilwara were produced so as to establish that the burden of service tax has not been passed on by them to any other person. I also notice that as per para 16 of order-in-appeal 143(SLM)ST/JPR/2015 dated 24/04/2015 the assessee s claim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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