2017 (3) TMI 1953

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....S. GARG, MEMBER (J) 1. The present appeal is directed against the impugned order dated 7.6.2016 passed by Commissioner (Appeals) whereby Commissioner (appeals) has dismissed the appeal of the appellant. 2. Briefly the facts of the case are that the appellant is a registered service tax assessee and had been engaged in the Businesses of construction of residential complexes having more than 1....

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....ervice tax. After verification of the application, a show-cause notice dated 12.03.2010 was issued. After following the due procedure the refund claim was rejected only on (sic) and also on the principles of unjust enrichment vide order dated 11.05.2010. Aggrieved by the said order appellant filed appeal before the Commissioner who also rejected the appeal of the appellant. 3. Heard both the pa....

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....in whether the appellant has borne the tax liability by himself. He further submitted that before the Commissioner, the appellant has produced all the documents namely the cantered Accountant specifically appellant and his buyers, certified of a Chartered Accountant (pacifically certifying that appellant is eligible for the refund as the same has not been passed on to the buyer. He further submitt....