CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH - COURT NO. III SERVICE TAX APPEAL NO. 52467 OF 2018 [Arising out Order-in-Appeal No.75(RK)ST/JPR/2017-18 dated 12.03.2018 passed by the Commissioner (Appeals) and ADG, DGGSTI, JZU, Jaipur]

Agarwal Jagdish Construction Co. Pvt Ltd Appellant

184, Main Street, Nasirabad, Ajmer-305 601 Vs.

Commissioner(Appeals) and ADG, DGGSTI, Jaipur Respondent C-62, Sarojini Marg, C-Scheme, Jaipur-302 005 Appearance:

Present for the Appellant : Ms. Suchi Sethi, Advocate Present for the Respondent: Shri Mehboob Ur Rehman, Authorised Representative CORAM:

HON'BLE MS. BINU TAMTA, MEMBER (JUDICIAL)

HON'BLE MS. HEMAMBIKA R. PRIYA, MEMBER (TECHNICAL)

FINAL ORDER NO.50396/2026 Date of Hearing: 26.02.2026 Date of Decision: 23.03.2026 BINU TAMTA:

1. Challenge in the present appeal is to the order-in-appeal, No. 75(RK)ST/JPR/2017-18 dated 12.03.2018 rejecting the refund application as the appellant has not placed the documents to prove that the services were provided to the Government and on the ground of unjust enrichment.

2. During the period from June 2015 to June 2016, the appellant has claimed to have provided services to M/s. Military Eng