2018 (8) TMI 482

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...., Suptd. (AR) for the Revenue (s) ORDER Per Shri P.K. Choudhary: This appeal has been filed by the Appellant against the impugned Order--in-Appeal No. 07/ST/RKL-GST/2017 dated 26.09.2017 passed by the Commissioner (Appeals), CGST, CX & Customs, Bhubaneswar. 2. Briefly stated the facts of the case are that the appellant undertook to provide service to M/s. Mahanadi Coalfields Limited (M....

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....llowed the appeal filed by the Revenue. Hence, the appellant filed this appeal. 5. Heard both sides and perused the Appeal records. 6. I find that the Commissioner (Appeals) allowed the Revenue's appeal on the ground of unjust enrichment. On perusal of the Adjudication Order, I find that the appellant paid the tax twice on the same service. There is no dispute that their client paid taxes/on....

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....y during June to August, 2011 when the goods were cleared from the factory and that is the legal discharge of duty. The subsequent payment, made erroneously, is not a payment of duty and the obligation to pay duty has already been fulfilled. Therefore, it is the second payment which needs to be considered for refund which the appellate authority has rightly considered. The argument of the Revenue ....