2013 (4) TMI 551

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....ya, A.R.          JUDGEMENT Per : Mr. M.V. Ravindran; This appeal is directed against order-in-appeal No.309/2011(STC)/K.ANPAZHAKAN/Commr.(A)/Ahd, dt.13.12.11. 2. The brief facts of the case are that the appellant is engaged in the business of providing services under the category of "Authorized Service Station" and holding service tax registrati....

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....Commr(A)/Ahd. dated 16.12.2009 upheld the demand, interest and penalties. Being aggrieved with the order of Commissioner (Appeals) the appellant approach to the Hon'ble Tribunal. The Hon'ble Tribunal vide his order No.A/333/WZB/AHD/2011&S/87/WZB/2011 dated 21.2.2011 set aside the order of the Commissioner (Appeals) and allowed the appeal with consequential relief. Therefore, the appellant had pref....

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....ellant during the course of investigation. 5. Ld. Assistant Commissioner (A.R.) on the other hand would submit that the appellant had not been able to convince for he has not passed on the incidence of service tax liability to avail the refund amount. He would submit that there is no evidence which has been placed by the appellant on this point and hence the question of unjust enrichment arises....

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..... It is a settled law that once an assessee files an appeal against any amount which has been deposited by him or confirmed against him, he has raised a dispute. In this case, I find that the judgment of the larger bench of the Tribunal in the case of Jayant Glass Inds. (P) Ltd. (supra) and the judgment of the Honble High Court of Gujarat will squarely apply. I also find that the decision of the ....