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2011 (3) TMI 191 - CESTAT, MUMBAIRefund - time-barred - Survey and exploration of mineral - The benefit of the Export of Services Rules, 2005 was also claimed - the appellate authority also held that ONGC had not been able to prove satisfactorily that the service in question was received in non-designated areas of Continental Shelf and Exclusive Economic Zone and beyond the territorial waters of India - the limited purpose of producing these documents is to enlarge and clarify certain small maps appended to the contracts - In the absence of evidence of reimbursement of the tax amount by ONGC to M/s. CGG Marine, it is submitted that the claim filed by ONGC is liable to be rejected - the adjudicating authority just rejected those grounds and held that service tax was leviable and correctly levied on the amount paid by ONGC to M/s. CGG Marine for the service provided by the latter As regards unjust enrichment - the burden of service tax had not been passed on to any other person - It is for the appellant to establish that the aforesaid amount was, in fact, reimbursed by them to M/s. CGG Marine, which is a pre-requisite for the Asstt. Commissioner to take up ONGC’s refund claim for consideration - Decided in the favour of the assessee by way of remand
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