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2018 (1) TMI 1015 - CESTAT NEW DELHIRefund claim - export of services - case of appellant is that business auxiliary service exported by it falls under Rule 3(1) (iii) of the Export of Service Rules, 2005 and accordingly, no service tax was payable on export of such service - denial of refund on the ground that the services provided to the overseas client were used/ consumed within India and as such, services should not be considered as export of service - unjust enrichment - Held that: - The Tribunal, in the case of Blue Star Ltd. [2014 (12) TMI 25 - CESTAT MUMBAI], by relying on the decision in the case of Paul Merchants Ltd [2012 (12) TMI 424 - CESTAT, DELHI (LB)], has held that since the services were provided for the benefit of the overseas service receiver, irrespective of the place of performance of service, the same should be considered as export for the benefit of non-payment of Service Tax under business auxiliary service - refund cannot be denied. Unjust enrichment - Held that: - the appellant under reverse charge mechanism had deposited the service tax into the Government Exchequer and there was no scope on its part to collect such tax from the overseas clients - the doctrine of unjust enrichment is not applicable in this case, for denial of the refund benefit. Appeal allowed - decided in favor of appellant.
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