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2022 (9) TMI 801 - CESTAT HYDERABADDenial of refund of CENVAT credit - service tax paid under reverse charge mechanism after 30.06.2017 - Rejection of refund on the ground that there was no statutory provision available under the existing law or in the CGST Act to grant refund - rejection also on the ground of time limitation - transitional provision under section 142(3) of the CGST Act - Principles of Unjust Enrichment - HELD THAT:- It is found that under transitional provision under section 142(3) of CGST Act, the limitation has been done away with and the only thing required for refund under the facts and circumstances is to see whether unjust enrichment is attracted. In the facts and circumstances, it is held that no unjust enrichment is attracted as the appellant have admittedly paid service tax in August, 2018 out of their own pocket. Accordingly, this appeal is allowed and the impugned order is set aside - The adjudicating authority is directed to grant refund within a period of 60 days from the date of receipt of copy of this order along with interest under section 11BB of the Central Excise Act. Appeal allowed - decided in favor of appellant.
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