2026 (5) TMI 1833

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....B of the Act. (c) appellant has failed to pass the bar of unjust enrichment. 2. The facts of the case are that the appellant was providing services of Construction of Single Independent Residential Unit to Rajasthan Housing Board during the period June 2007 to September 2008. The appellant came to know that they are not liable to pay service tax on the other service, therefore, they filed refund claim of Rs. 9,31,260/- on 19.12.2008. On filing the refund claim, a show cause notice was issued for rejection of refund claim. The refund claim was rejected vide order dated 30.11.2009. Against the said order, the appellant filed appeal before the learned Commissioner (Appeals) who also rejected their refund claim. Therefore, the matte....

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....d that the refund claim filed is in time and remanded matter back to the adjudicating authority to consider the refund claim on the issue of unjust enrichment vide order dated 07.08.2017 but no action was taken by the adjudicating authority and thereafter in 2023, again a show cause notice was issued which was adjudicated and held that the refund claim is barred by limitation and bar of unjust enrichment has not been passed by the appellant but before the learned Commissioner (Appeals) he submitted that the appellant has produced the certificates to the learned Commissioner (Appeals) who was recorded the same in the impugned order but have not given any credence and said that the appellant has not produced any evidence and rejected the refu....

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....n. The said order was challenged by the appellant before the learned Commissioner (Appeals) and the learned Commissioner (Appeals) has gone beyond the ground taken by the appellant and decided by the adjudicating authority. Admittedly, in this case, the adjudication order was not challenged by the Revenue in appeal, therefore, the learned Commissioner (Appeals) cannot go beyond the scope of the challenge by the appellant. 8. Now, only two issues are to be decided whether the refund claim to be treated as filed on 04.01.2023 and is barred by limitation or not and whether the appellant has failed to pass the bar of unjust enrichment or not? Admittedly, it is in remand proceedings, the adjudicating authority is required to initial refund....

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....ith interest @ 12% per annum. The appeal is allowed with consequential relief, if any. (Order dictated and pronouncement in the Open Court). ============= Document 1 आवासीय शेमलता खण्ड परतक राजस्थान सावास मण्डल, जयपुर क्रमांक 1341 Since 17/12/08 17/12/08 प्रमाण पुत्र प्रूक्षणात किया जाताहै कि मà....