2014 (9) TMI 537

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....rial Construction service" defined under Section 65(105)(25b) of the Finance Act, 1994. The definition of this service excluded commercial/industrial construction services provided in respect of roads and, accordingly, the amounts charged by the appellant for installation of raised pavements for the National Highway were not to be included in the taxable value for the purpose of payment of service tax. However, by a mistake of law, they included such amounts also in the taxable value and paid service tax. The refund claim in question was filed upon realization of this mistake. 3. The original authority vide Order-in-Original No. 3/2009, sanctioned the refund under Section 11B of the Central Excise Act after holding that the party had ....

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....ed that it cannot be gainsaid that the appellant's customer who received the full invoice value also assumed the tax burden. 7. After giving careful consideration to the submissions, I find that, if the refund in question is granted to the appellant, they will be unjustly enriched. The appellant accepted the Assistant Commissioner's order which contains the following calculation of "refundable" tax : Sl No. in Annexure Value in the invoice Value adopted for ST purpose Amount of ST refund claimed Actual eligible amount 1. 322000 286579 35421 35421 2. 427070 380091 46979 46979 3. 244520 61187 7563 (calculated on 61187 Including ST) 6731 (calculated on 54456) 4. 87360 77750 9610 9610 5. 227465 202443 25022 ....