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2017 (3) TMI 1101 - CESTAT MUMBAIRefund claim - time bar - unjust enrichment - Held that: - u/s 11B of Central Excise Act, 1944, the amount claimed is required to be credited to the Fund unless the applicant is able to evidence that the incidence had not been passed on - The mere fact that the service tax amount have not been in the clients ledger account, and that the service tax amount paid has been accounted as an expenses in profit and loss account cannot override the factual position that whatever billing has been made is inclusive of service tax which is not shown separately. So there is no alternative but to infer that the service tax amount has been recovered from their clients and embedded in the billing amount - refund claim allowed on account of unjust enrichment - appeal dismissed - decided against Revenue.
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