2017 (3) TMI 1606

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.... by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi (for short "CESTAT") on 26-11-2015 whereby an appeal of the Revenue against an order dated 5-7-2012 passed by the Commissioner (Appeals), Customs & Central Excise, Bhopal was dismissed. Learned CESTAT held that the amount adjusted by the Revenue against the Cenvat credit payable to Bharat Heavy Electricals Lt....

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....person making payment of service tax/duty and who has not passed on the burden of duty is entitled for refund?" (B)      "Whether the fact that the amount of service tax was adjusted/recovered by M/s. BHEL from CISF would bind the Revenue from accepting the refund claim of CISF?" (C)     "Whether the finding of the Tribunal is sustainable in law i....

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.... is right in holding that CISF is entitled to the amount claimed as refund without verifying the fact that the refund claim was barred by the principles of Unjust Enrichment as the burden of duty had been passed on by the CISF to M/s. BHEL?" We have heard learned counsel for the appellant and find that no substantial question of law arises for consideration. The fact is that the amount adjus....

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....& Others on 3-3-2016 in Civil Writ Jurisdiction Case No. 16965/2015. It was held as  under : "13. At this stage, another argument advanced by Mrs. Nivedita Nirvikar, needs to be discussed. She argues that the petitioner shall not be entitled to refund of the service tax as it would be a case of undue enrichment. We do not find any merit in this argument as well. The payment of service....