2010 (10) TMI 146

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....pellant. Shri Rajendra Nagar, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - Appellant is engaged in providing taxable services "Transportation of goods through Pipelines" as well as "Leased Circuit Services". The appellants were engaged in Gas Compression of petroleum and the same is supplied through pipelines at various locations and they inadvertently charged service ta....

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....refund on the ground of unjust-enrichment and accordingly, has set-aside the order of the original adjudicating authority sanctioning the refund. 2. Learned advocate on behalf of the appellants submitted that Tribunal has been taking a consistent stand that service tax collected and erroneously paid no liability and returned to clients by way of credit notes and cheques is refundable. He cit....