2018 (9) TMI 1421

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.... Respondent. PC:- 1. This Appeal under Section 83 of the Finance Act, 1994 (Act) read with Section 35G of the Central Excise Act, 1944 takes exception to the order dated 24th September, 2014 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal). 2. The Revenue urges only the following questions of law for our consideration :- "(a) Whether the services provided by ....

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.... procuring purchase orders for them. On the purchase orders being communicated to foreign clients, they are supplying goods to the intended buyers in India, directly. The impugned order of the Tribunal allowed the Respondent's Appeal seeking a refund of service tax paid over for the period August, 2005 to July, 2006 as claimed. This by placing reliance upon the decision of this Court in SGS In....

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....esent facts which would warrant non-application of decision of this Court in ATE (Supra) to the present facts. (iii) In above view, the question (a) as proposed does not give rise to any substantial question of law as the issue on merits stands concluded against Revenue and in favour of the Respondent by the decision of this Court. Thus not entertained. 5. Re.:- Question (b) (i) Mr. Mishr....

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....application on ground of unjust enrichment seems to have been raised by the Revenue. Therefore, from the facts available on record, it was never the case of the Revenue that there was unjust enrichment on the part of the Respondent - Assessee. It seems to have accepted the assessee's stand that there is no unjust enrichment was made in the refund application. As at no point of time before the ....