2014 (9) TMI 976

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....dent, (AR), for the Appellant. Shri Rajender Kumar, Advocate, for the Respondent. ORDER Revenue is in appeal against the impugned order wherein the learned Commissioner (Appeals) sanctioned the refund claim of Rs. 40 lakhs with interest to the respondent. 2. Brief facts of the case are that an investigation was carried out in the respondent's firm to examine the activities underta....

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....e the learned Commissioner (Appeals) who allowed the refund claim along with interest. Being aggrieved by the said order the Revenue is in appeal on the ground that the lower authority while sanctioning the refund claim has not examined the issue of unjust enrichment. 3. Heard both sides. 4. Learned AR submits that in this case while sanctioning the refund claim the learned Commiss....

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....in the light of the decisions of this Tribunal in the case of Motor Industries Co. Ltd. v. CC (Chennai) - 2005 (188) E.L.T. 315, CCE v. Ravishankar Industries - 2002 (150) E.L.T. 1317 and Airlight Electronics (P) Ltd. v. CCE, Faridabad - 2004 (177) E.L.T. 971 (T). 6. Considered the submissions made by both sides. 7. In this case, during the course of investigation, the respondent h....

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....the provisions of Section 11B of the Central Excise Act, 1944 are not applicable to the facts of this case as it is a pre-deposit, as they have paid the Service Tax under the Head of Management Consultancy Service and thereafter sought change of classification. The case law, relied upon by the learned Counsel are not applicable to the facts of this case. As Service Tax has been paid by the respond....