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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
Rachna Gupta, Judicial Member, Hemambika R. Priya, Technical Member
Sandeep Builders – Appellant
Versus
Commissioner of Central GST & Central Excise-Jodhpur – Respondent
| Table of Content |
|---|
| 1. road construction exempt pre-2012, post-2012 via notification. (Para 2) |
| 2. appellant claims road works exempt, no unjust enrichment. (Para 3) |
| 3. department: tax passed on, incomplete documents, unjust enrichment. (Para 4) |
| 4. unjust enrichment bars refund; tax burden passed to recipient. (Para 5 , 6) |
| 5. refund proceedings cannot modify self-assessments. (Para 7 , 8 , 9 , 10) |
| 6. appeal rejected; impugned order upheld. (Para 11) |
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL New Delhi PRINCIPAL BENCH – COURT NO. 4 Service Tax Appeal No. 51487 Of 2018 [Arising out of Order-in-Appeal No. 76/CKJ/ST/UDR/2018 dated 21.02.2018 passed by the Commissioner (Appeals) of CGST, Udaipur]
Sandeep Builders : Appellant PN 845, Juni Bagar, Maha Mandir Dist. Jodhpur Vs Commissioner of Central GST & : Respondent Central Excise-Jodhpur G-105, New Industrial Area, Basni Near Diesel Shed, Jodhpur-342003 APPEARANCE:
Present for the Appellant : Shri Om. Prakash Aggarwal, Consultant Present for the Respondent: Shri Shashank Yadav, Authorised Representative CORAM :
HON’BLE DR. RACHNA GUPTA, MEMBER (JUDICIAL)
HON’BLE MS. HEMAMBIKA R. PRIYA, MEMBER (TECHNICAL)
FINAL ORDER No. 50727/2026 Date of Hearing
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