2014 (7) TMI 1048

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....of mines, improvement in mining operations, benefication of coal, undertaking geological exploration and mineral evaluation and preparation of comprehensive reports, development and planning for entire mineral bearing area on long term basis, preparation of preliminary and detailed designs of coal mine, washeries and allied schemes, advising on project management including manpower planning, construction jobs and development of infrastructure, preparation of NIT, tender evaluation, ventilation planning, survey, design inputs in project execution, etc. For these services, they charged NCL at the rates decided by their headquarters. The rates for these on jobs comprised of the cost + service tax. During the period of dispute i.e20.06.074 when....

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....ordingly this refund claim was remanded to the original adjudicating authority for fresh decision after passing a speaking order on the issue of unjust enrichment. Against this order of the Commissioner (Appeals), this appeal has been filed by the appellant. 2. Heard both the sides. 3. Shri Saakar Sardana, ld. Counsel for the appellant, pleaded that the Commissioner (Appeals) has grossly erred in rejecting part of the claim in respect of challans dated 02.09.2006, 02.01.2007 and 03.03.2007 as time barred, that the limitation should be counted from the date on which the revised rates were accepted by the Coal India Ltd, that there is no unjust enrichment as on final decision on rates which were lower than the provisional rates, the ext....

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....d later on due to some reason, the service is not provided, that this is not the case here, that this is the case where the service tax was paid on higher value and refund claim has arisen on downward revision of the rates, that the Commissioner (Appeals) has correctly held the refund claim in respect of challans dated 02.09.2006, 02.01.2007 and 03.03.2007 as time barred and has correctly remanded the refund claim in respect of challan dated 5.7.2007 to be examined from the angle of unjust enrichment. He, therefore, pleaded that there is no infirmity in the impugned order. 5. We have considered the submissions from both the sides and perused the records. 6. We find the appellant's own case for the previous period involving identical i....