2021 (10) TMI 532

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.... Appellant : Mr. Saket Agarwal, CA For the Respondent : Mrs. C.V. Savitha, Superintendent (AR) ORDER The appellant is a service provider providing Works Contract Service, Maintenance and Repair Service and Manpower Recruitment/Supply Agency Service. Brief facts, leading to the present dispute are that the appellant filed a refund claim for Rs. 21,41,724/- (Rupees Twenty One Lakhs Forty On....

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....ore the Commissioner of Central Excise and Central Tax, Karwar who vide impugned order No. MLR-EXCUS-000-APP-MSC-133-2018-19 dated 15/09/2018 allowed the appeal, but however, denied refund on the grounds of unjust enrichment, against which, the present appeal is filed. 2. Heard Mr. Saket Agarwal, learned CA and Mrs. C.V. Savitha, Superintendent for the Revenue, perused the documents placed on r....

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....e of the MES as the MES is the ultimate consumer and the entire tax burden borne by the MES only and has not been passed on to any other person. Further I also find that the appellant is claiming the refund as a representative of the MES and not on his own account and therefore the principle of unjust enrichment under the provisions of Section 11B of the Central Excise Act is not applicable to the....