2022 (6) TMI 979

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....75187-75188/2022, FINAL ORDER NO. 75362/2022<br>Service Tax<br>SHRI P.K.CHOUDHARY, MEMBER (JUDICIAL) AND SHRI P.ANJANI KUMAR, MEMBER (TECHNICAL) Shri K.Chowdhury, Authorized Representative for the Appellant (s) Shri Ankit Kanodia, Ms. Megha Agarwal & Ms.Sanjukta Gupta, all Advocates for the Respondent (s) ORDER The present Miscellaneous Application has been filed by the Respondent for ....

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....ondent submits that the proceedings in the de novo adjudication have also since been completed and the lower authority vide Order dated 08.02.2022 has held that refund claim is not admissible in view of the unjust enrichment clause and the second applicant i.e. DG MAP (MES) are also not entitled to get the refund for non-adherence to conditions of Section 102(E) of the Finance Act. The adjudicatin....