2016 (6) TMI 779

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.... appellant is aggrieved by the order passed by Commissioner (Appeals) directing the refund to be credited to the Consumer Welfare Fund for the reason that it is hit by unjust enrichment. 2.  The appellants M/s ICOMM Tele Ltd., is engaged in manufacture of Transmission Towers & Tower parts & are also availing credit of Service tax paid on input services used in manufacture of excisable good....

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....er dated 14.12.2009 held that appellant is liable to pay service tax only w.e.f. 18.04.2006, and thus set aside the demand of Rs. 14,24,210/- relating to the year 2005 - 2006 and also set aside the penalties imposed. 4.  The appellants then issued letter dated 26.05.2010 to the department enclosing copy of Order-in-Appeal, requesting to refund  Rs. 4,74,251/- being the interest paid b....

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....on to another. 6.  I have heard both sides and perused records.  The issue is whether appellant is eligible for refund of interest paid on the service tax amount which was not required to be paid by appellant as per law.  The excess amount paid is not in dispute.  Further, it is to be borne in mind that the appellant is liable to pay service tax for the transactions on the b....

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.... (3)  CCE, Pune  III Vs Cummins India Ltd., [2008 (221) ELT 525 (Mum)] 7.  Following the dictums laid in above judgements and also in view of the discussions, I find that the refund amount is not hit by the doctrine of unjust enrichment.  The order directing to credit the sanctioned amount to Consumer Welfare Fund is not sustainable and therefore set aside.&nbs....