2015 (5) TMI 341

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....he Appellant : Shri Rupinder Singh, Adv. For the Respondent : Shri G R Singh, AR ORDER Per: Ashok Jindal: The appellant is in appeal against the impugned order rejecting their refund claim as time barred as well as appellant has failed to pass bar of unjust enrichment. 2. The facts of the case are that appellant is engaged in the activity of construction of residential flats. During....

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....of unjust enrichment by both the lower authorities. Therefore appellant is before me. 3. Learned Counsel appearing for the appellant submits that as they sought clarification from the CBEC by letter dated 7.6.2006 intimating that they are builder who entered into an agreement with the prospective buyer of a flat in a residential complex and clearly mentioned that departmental authorities are pr....

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....by the appellant, shall be charged separately and installments of cost of flat is being recovered from them. He further submits that said fact has been certified by Chartered Accountant by issuing a certificate and amount of refund is reflected in their balance sheet. Therefore, they have discharged their burden of unjust enrichment. In these circumstances, they are entitled for refund claim. 4....

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.... their activity. I further find that letter to concerned Asstt . Commissioner on 7.6.2006 have clearly mentioned that appellant is depositing Service Tax under the pressure of department. As there is no prescribed form to raise protest for payment of service tax under the provisions of Finance Act, 1994, the letter written to Asstt . Commissioner placed before me by the appellant, clearly shows th....