9911796707
TMI Blog2024 (10) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 07.10.2016 which sanctioned the refund gets revived. The present show cause notice was issued consequent to the order in appeal dt. 30.08.2017 which is not in existence in view of the said final order of this Tribunal dated 22.12.2023. Thus very basis for impugned SCN has been set aside this Tribunal has already held appellant eligible for refund of amount in question - Nothing is brought to notice by the department about appeal, if any, as would have been filed by the department against the said final order dated 22.12.2023. The order arising out of present show cause notice i.e the order under the challenge (O-I-A dated 21.06.2018 ) Is hereby, is also not sustainable - Appeal allowed. - HON BLE DR. RACHNA GUPTA, MEMBER (JUDICIAL) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der in original. 2. The amount of service tax which was erroneously refunded to the appellant appeared recoverable with interest from the appellant in terms of Section 73(1) of the Finance Act, 1994. Therefore, a show cause notice bearing No. 072017-18 dated 06.10.2017 was served upon appellants proposing the recovery of the erroneously refunded Service Tax amount of Rs. 68,78,631/- in view of OIA no. 001 -181-17-18 dated 30.08.2017 and for crediting the same to the Consumer Welfare fund in terms of Section 12 of the Central Excise Act, 1944.The said proposal has been confirmed vide Order in Original (O-I-O)no. 01 dated 18.04.2018. The appealagainst the said order has been rejected vide order in appeal no. 131-18-19 dt. 21.06.2018. Being ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved at by the Commissioner (Appeals). It is mentioned that the appellant was not entitled for refund due to the bar of principle of unjust enrichment . Impressing upon no infirmity in those findings the appeal is prayed to be dismissed. 7. Having heard the rival contentions it is observed that the refund claim for an amount of Rs. 68,78,631 as was revised on 22.09.2016 was initially sanctioned vide O-I-O no. 7-10-2016. However, Commissioner (Appeals) vide O-I-A dated 30.08.2017 ordered recovery of the sanctioned amount of refund holding that appellant is not entitled for the same on the grounds of unjust enrichment . Pursuant to this order of Commissioner (Appeals) that the impugned show cause notice dated 6.01.2017 has been served upon the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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