2023 (7) TMI 256

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....he Appellant: Shri S.K. Goel, Advocate   For the Respondent : Shri A. Roy, Authorized Representative   Per Ashok Jindal : The appellant is in appeal against the impugned order where the ld. Adjudicating Authority has rejected their refund claim. 2. The facts of the case are that the show-cause notice dated 05.09.2008 was issued to the appellant to demand Service Tax amounting....

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.... the refund claim is filed beyond the period of limitation and fails to pass the bar of unjust enrichment. Thereafter, the refund claim was rejected and on appeal, the adjudication order was confirmed and the refund claim was rejected. Against the said order, the appellant is before me. 3. The ld. Counsel for the appellant, submits that they have made the said payment for which they have sought....

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....e appeal was pending before the Tribunal filed by the Revenue. Therefore, they are not entitled to claim the refund as the demand of service tax is legally sustainable against the appellant. 5. Heard the parties and considered the submissions. 6. At the time when the ld. Commissioner (Appeals) passed the order for dropping the proceedings against the appellant, the decision of the Hon'ble Ap....