2016 (3) TMI 304

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....rabhu Desai, Supdt (AR) ORDER Appeal is filed against the Order-in-Appeal No. PKS/315/BEL/2010 dt. 23.9.2010 passed by Commissioner of Central Excise (Appeals) Mumbai-III wherein Ld. Commissioner held that though the appellant are entitled for the refund but the appellant has not proved that incidence of refund amount has not been passed on to any other person, accordingly the appeal was dismiss....

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....he credit. Department had issued show cause notice for disallowance of the Cenvat credit. Simultaneously the appellant filed the refund claim in respect of the Cenvat Credit reversed by them. In the proceedings of the show cause notice dt. 5.12.2009 and the adjudication order No. 06/VNL/2010-11 dt. 30.7.2010, the adjudicating authority dropped the proceedings of the said show cause notice. On the ....

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....edit, in such case unjust enrichment is not applicable. He further submits that the appellant has paid job charges along with the service on job worker. Therefore, the burden of service tax for which the refund was sought for was borne by the appellant. Alternatively, he submits that since as per the order dt. 30.7.2010 the Appellant are entitled for the credit and if the period of litigation in t....

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.... service tax paid by the job worker and this issue has been resolved in the adjudication Order No. 06/VNL/2010-11 dt. 30.7.2010. As per the said order the appellant is entitled to take the credit. In my view, the appellant is not required to pursue the refund application as they have been granted the relief under the said order dt. 30.7.2010 itself. The appellant have not taken the credit for the ....