2019 (7) TMI 1349

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....ER Heard both sides. 2., This is an appeal filed against Order-in-Appeal No.MKK/75/RGD APP/2018-19, dt.04.05.2018, passed by the Commissioner (Appeals), CT, CE & ST, Raigad. 3. Briefly stated the facts of the case are that the Appellants are engaged in the manufacture of excisable goods viz. Pickles, Mango Chutney etc. During the relevant period from October 2014 to September 2015, they h....

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....them on 29.03.2016 proposing denial of refund on various grounds including the ground that the CENVAT Credit availed on the service tax paid on reverse charge mechanism basis on the said service had not been reversed by them. Consequently, in compliance with the said notice, the Appellant reversed the CENVAT Credit of Rs. 7,40,851/- on 12.05.2015. However, on adjudication, the refund claim was rej....

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....ner (Appeals) has erroneously observed that the refund claim is hit by the principle of unjust enrichment. It is his contention that on receipt of the defect memo/show cause notice issued soon after scrutiny of the refund claim, immediately they reversed the entire CENVAT Credit availed of the service tax paid on reverse charge mechanism basis, so as to facilitate refund of the said amount. It is ....

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....pute that the Place of Provision of Service Rules, 2012 has been amended w.e.f. 1.10.2014, whereunder, no service tax is to be paid on the commission paid to the overseas commission agents. Consequently, the Appellants became eligible to claim refund of service tax paid during the period October 2014 to September 2015. The refund claim was filed 01.10.2015. The objection of the learned A.R. for th....