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2007 (9) TMI 249 - AT - Service TaxRefund - bar of unjust enrichment – Revenue’s contention that after the issuance of the C.A.’s certificate, the appellant might have recovered the said amount from their customers, is not acceptable - Admittedly, the service tax amount was shown separately in the invoices - As the tax was not paid at the time of payment of services value, the Revenue’s contention is in the realm of assumptions and presumption – impugned order of commissioner is upheld – appeal rejected
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