2014 (5) TMI 913

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.... For the Respondent : Shri S G Dewalwar, Addl. Commissioner (AR) JUDGEMENT Per: Anil Choudhary: The appellant herein provides Technical Consultancy and Management Services. The appellant had entered into an agreement dated 30.11.2004 with the companies namely, United Bristlers & Brushes Pvt. Ltd. and Lazor Brushes Pvt. Ltd. Under the agreement some amount of advance was received. In the m....

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....3.2005, which was not required before 16.6.2005, as per law. The appellant filed application for refund on 29.3.2006. Vide Order-in-Original dated 1.6.2006, the Dy. Commissioner taking note of the facts and circumstances allowed refund holding that in the facts and circumstances, the doctrine of unjust enriched is not attracted and accordingly refund was granted. Subsequently, by show-cause notice....

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....inal without resorting to review by the Commissioner in terms of Section 74 and thus dismissed the appeal against the Order-in-Original. 2. Learned Counsel for the appellant vehemently argues that in the Order-in-Appeal there is no contrary finding and thus, there is merit to justify the order of refund and uphold the same. Being aggrieved, the appellant has filed the appeal before this Tribuna....