2010 (6) TMI 150

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.... Coram: Hon'ble Mr.D.N.Panda, Judicial Member PER: D.N.PANDA The appellant's only grievance is that they were never been unduly enriched at the cost of service recipient in view of the factual verification report obtained by the adjudicating authority from the Jurisdictional Range Superintendent. Ld. Counsel draws attention to para 3 of the adjudication order to support such a proposition. U....

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....bmitting that when the service tax burden has been passed on to the consumer, this appellant was rightly denied the benefit of refund. 3. Heard both sides and perused the records. The matter in controversy is very simple to decide, whether anything has been paid over and above the tax liability. When the ld. Counsel demonstrates with example from page 16 to page 27 of the appeal folder exhibiti....