2017 (12) TMI 959

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....yana - For the Appellant Ms. Kavitha Podwal, AR - For the Respondent ORDER Per: S.S GARG Appellants have filed these four appeals against the impugned orders, which are all dated 5.3.2015 passed by the Commissioner (A), whereby the Commissioner (A) has modified the Order-in-Original. Since the issue involved in all the four appeals is same, therefore, all the four appeals are being dis....

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....,83,058/- between October 2011 and June 2012. The appellant had a bona fide belief that the said activity of renting of premises for running a hotel was not a taxable service as defined under the said clause, therefore, appellant filed refund claim before the Assistant Commissioner of Central Excise. Thereafter, a show-cause notice was issued to the appellant. After following the due process, the ....

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....ground of unjust enrichment is wrong and legally unsustainable. He further submitted that the doctrine of unjust enrichment is not applicable in the facts and circumstances of the case because the appellant is a consumer of the service. He also submitted that the department has not disputed the fact that the claimant has paid the tax which he was not liable to pay and therefore, was entitled to th....