2017 (11) TMI 296

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....1, ST/2242/2011, ST/2259/201 - Final Order No. 22041 - 22045/2017<br>Service Tax<br>Shri S.S. Garg, Judicial Member Mr. Manoj Kumar Mittal (ST/2156/2011) None for others - For the Appellant Mr. N. Anand, Advocate - For the Respondent ORDER Per : S.S. Garg These six appeals have been filed by different appellants against the common impugned order dated 30.11.2010 passed by the Commis....

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....ged and collected from them. The appellant was informed by the Developer that the incidence of service tax amount had already been passed on to the buyer of each residential unit or apartment and in view of the bar of unjust enrichment, the refund of service tax credited to the Government could not be claimed by them. Further, the Developer informed that the end customer who had borne the burden o....

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....to get the refund which was wrongly rejected on account of time bar and also for not producing the sufficient document. He further submitted that the appellant's case is also covered by the Board's Circular No.108/02/2009-ST dated 29.1.2009. 5.&nbsp;&nbsp; On the other hand, the learned AR fairly conceded that this case needs to be remanded to the original authority as has been done earlier in ....

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....l the impugned orders are set aside and the matters are remanded to the original adjudicating authority who shall proceed to decide the matter afresh after giving opportunity to the appellants to present their case in line with the observations made hereinabove. It is also made clear that appellants/claimants shall submit the documents and other details which are not submitted by them already and ....