2018 (12) TMI 554

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....: Shri A. Mishra (A.R.) ORDER Per: Ramesh Nair The issue involved is of refund of service tax paid on reverse charge basis on the service received from the abroad for the period prior to 18.04.2006. 2. Sh. Jigar Shah Ld. Counsel appearing on behalf of the appellant submits that the refund of the service tax were sought for the reason that during the period prior to 18.04.2006, the serv....

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.... is not hit by provision of unjust enrichment. He placed reliance on the following judgments: • ITD-ITD-CEM joint Venture Vs. CSR 2017 (12) TMI 1032-CESTAT, New Delhi • Rajasthan Electronics & Instruments Ltd. Vs. CCE 2018 (1) TMI 1015-CESTAT-New Delhi • Icomm Tele Ltd. Vs. CCE 2016 (6) TMI 779-CESTAT Hyderabad • Needle Industries (I) Pvt. Ltd Vs....

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....ts that from the facts of the case refund is time bar, however, the same was not raised in the SCN. 4. We have carefully considered the submissions made by both the sides and perused the record, we find that necessary documents to prove that there is no unjust enrichment has not been submitted by appellant before original authority. Before Commissioner (Appeals) also they only submitted balance....