2019 (8) TMI 78

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....pellant Mr. K. B. Nanaiah, Superintendent (AR) For the Respondent ORDER Per : S.S Garg The present appeal is directed against the impugned order dated 21.9.2018 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant and upheld the order of the lower authority in rejecting the refund claim of Rs. 41,00,129/-. 2. Briefly the facts of the p....

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....ed that disputed refund has been rejected only on the ground that the incidence of tax has been passed on to the service receiver. He also submitted that in support of his submission that the incidence of tax has not been passed on to the service recipient, the appellant furnished the certificate of Chartered Accountant who after verifying the records, has certified that incidence of tax has not b....

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....have verified the books of accounts and the documents relating to building constructed for various parties and categorically held that the appellant has collected the service tax from each of their clients and therefore, they are not entitled to the refund. 6. After considering the submissions of both the parties and perusal of the material on record, I find that the only ground on which the ap....

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....sent claim is hit by Doctrine of Unjust Enrichment. Here it is pertinent to reproduce the relevant finding of the Commissioner (A) which is recorded in para 9 which is reproduced herein below: "9. The appellant has stated that the adjudicating authority ought to have found that the incidence of tax paid by the appellant was not passed on to any other person and that the bar of unjust enri....