2017 (2) TMI 1275

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....al) Shri S. C. Kamra, Advocate for the appellant Shri Ranjan Khanna, AR for the Revenue JUDGEMENT Per: Justice (Dr.) Satish Chandra: The present appeal is directed against the order-in-appeal No. IND/CEX/000/APP/84/12 dated 23.03.2012 passed by the Commissioner (Appeals) Customs, Central Excise & Service Tax, Indore. 2. The brief facts of the case are that the appellant are engag....

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....ce tax to the GAIL who authorised the appellant to receive the refund. Hence, no element of unjust enrichment. 4. From the record, it appears that the identical issue has came up before the Tribunal in the case of Chambal Fertilizers and Chemical Ltd. vs. CCE, Indore -ST Appeal No. 1805/2012 dated 02.01.2017 where it was observed that: "9. In the present case, the transportation charge....

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....lant's eligibility for refund of service tax is prima facie sustainable on legal grounds. Since the appellant is located in the jurisdiction of service tax authorities of Kota, before whom the refund application was filed on 17.01.2011, the required verification of documents may be carried out by the jurisdictional Assistant Commissioner of Service tax, who is directed to examine the claim and dis....