Construction of School Rooms not classifiable under Commerce or Industrial Construction Service, Unjust Enrichment Applicable: CESTAT [Read Order]
CESTAT observed that the Construction of School Rooms not classifiable under Commerce or Industrial Construction Service and held that unjust enrichment under Section 11B of the Central Excise Act is applicable in the present case
By Kalyani B. Nair - On January 20, 2024 7:00 pm - 2 mins read
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that the Construction of School Rooms not classifiable under Commerce or Industrial Construction Service and held that unjust enrichment is applicable in the present case. M/s Sintex BAPL Ltd ( SBL ) had filed a refund claim of Rs….
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