2012 (11) TMI 115

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....his appeal is filed by M/s. A. A. Memon & Company against the order-in-appeal No. OIA No. 132/2010(STC)/HKJ/Commr(A)/Ahd, dated 23-4-2010 passed by Commissioner (Appeals), Ahmedabad. 2. Briefly, the facts are that appellants were holding the service tax registration and lodged refund claim of Rs. 55,655/- in terms of order-in-original dated 30-6-2009. The adjudicating authority though sancti....

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.... for the financial year 2006-07. He relied upon the order of this Bench in the case of M/s. Jagetia & Company v. Commissioner of Service Tax, Ahmedabad vide Order No. A/2155/WZB/Ahd/2011, dated 2-12-2011 [2012 (26) S.T.R. 415 (Tri.)]. 4. The learned SDR contended that the refund has to be credited to the consumer welfare fund being the case of unjust enrichment. He cited the order of CESTAT ....

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....ioner of Service Tax, Ahmedabad (supra) is not applicable as in that case the authorities came to the conclusion that the invoices shown only gross amount and service tax has been collected. The ratio of the judgment in the case of Keihin Fie Pvt. Limited is correctly applicable to the facts of this case, it reads as under :- It is admitted fact that in this case the appellants have debited the i....