2014 (8) TMI 265

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....gainst Order-in-Appeal No. RKA/ 132/SRT-I/ 2011 dated 17.03.2011 passed by the Commissioner (Appeals), Central Excise & Customs, Surat-I. 2. Appellant M/s Shreenathji Builders are engaged in the business of 'Civil Construction' and got construction work from Shree Bhavnagar Jilla Leuva Patel Education and Medical Trust (hereinafter referred to as 'the Trust' for the sake of brevit....

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....ed by the original authority on the grounds of time bar and unjust enrichment. The first appellate authority upheld the orders of the original authority vide the impugned Order-in-Appeal holding that the refund claim was hit by time bar. 3. Shri Rahul Gajera, Ld. Advocate for the appellant, argued as under:     (i) That the service tax was collected by the Service Tax Department w....

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....p;       (d) Natraj and Venkat Associates Vs. Assistant Commissioner of S.T., Chennai-II - [2010 (17) S.T.R. 3 (Mad.)]     (ii) It was also his argument that the principle of unjust enrichment was not applicable in the present case, as appellant's amount of Rs. 18 lakh and Rs. 9,13,991/- had been blocked by the Trust against the service tax of Rs. ....

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....collected from the Trust without authority of law. This aspect has not been placed before the Adjudicating authority to examine the aspect of unjust enrichment. The case is, therefore, remanded to the adjudicating authority for verification of the facts and to decide the matter afresh after affording an opportunity to the appellant to explain their position including the reliance place on the reli....