{"id":204497,"date":"2006-11-20T00:00:00","date_gmt":"2006-11-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-c-ex-vs-kirloskar-ebara-pumps-ltd-on-20-november-2006"},"modified":"2017-12-11T01:02:17","modified_gmt":"2017-12-10T19:32:17","slug":"commissioner-of-c-ex-vs-kirloskar-ebara-pumps-ltd-on-20-november-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-c-ex-vs-kirloskar-ebara-pumps-ltd-on-20-november-2006","title":{"rendered":"Commissioner Of C. Ex. vs Kirloskar Ebara Pumps Ltd. on 20 November, 2006"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Commissioner Of C. Ex. vs Kirloskar Ebara Pumps Ltd. on 20 November, 2006<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2007 8 STJ 329 CESTAT Mumbai<\/div>\n<div class=\"doc_bench\">Bench: K Kumar<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Krishna Kumar, Member (J)<\/p>\n<p>1. Heard both sides.\n<\/p>\n<p>2. It is seen that the period involved in the present case is July 97 to January 2003. The activity of commissioning and installation were brought within the purview of the Service Tax with effect from 13-5-2004 as per the Circular No. 79\/9\/2004- S.T. Both sides agree that the Service Tax collected prior to this date is without any authority of law. That being the position, the question of unjust enrichment will not arise in this case in view of para 104 of Apex Court decision in the case of Mafatlal case reported in 1997 (89) E.L.T. 247 (S.C.). As such, the order of the adjudicating authority directing to credit the amount in the &#8220;Consumer Welfare Fund&#8221; is not legally correct. The Commissioner (Appeals) has rightly decided that the amount should be refunded to the respondent.\n<\/p>\n<p>3. I agree with the order passed by the Commissioner (Appeals). Accordingly, I dismiss the appeal filed by the Revenue.\n<\/p>\n<p>(Dictated in Court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Commissioner Of C. Ex. vs Kirloskar Ebara Pumps Ltd. on 20 November, 2006 Equivalent citations: 2007 8 STJ 329 CESTAT Mumbai Bench: K Kumar ORDER Krishna Kumar, Member (J) 1. Heard both sides. 2. It is seen that the period involved in the present case is July 97 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-204497","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of C. 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