2017 (12) TMI 1094

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....upsaran, AR - For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 14.3.2016 passed by the Commissioner (A) whereby the Commissioner (A) has modified the Order-in-Original to the extent of sanctioning of refund of Rs. 19,083/- to be credited to Consumer Welfare Fund. 2. Briefly the facts of the present case are that the appellant is a g....

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....wer authority, vide the Order-in-Original rejected the claim with an observation that the incidence of service tax was passed on to the service provider and hence the claim is hit by the principle of unjust enrichment and the appellant is not eligible to claim refund. The lower authority had perused the invoices issued by the service providers and found that the service tax paid to the government ....

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.... and should have been remitted to the appellant. 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I find that the judgment in Writ Petition has not been considered by the Commissioner (A) at all and as per the judgment, the appellant alleged that he has refunded ....