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2010 (3) TMI 481 - CESTAT, AHMEDABADStay – Refund – Unjust Enrichment - The appellant paid service tax without claiming the benefit of 75% of abatement by mistake. Issued show cause notice to the appellants proposing recovery of refund sanctioned to them on the ground that appellants have not discharged the burden of proving that they had not passed on the service tax to the customers. Commissioner not conducted verification of certificate produced to reach conclusion and not devoted sufficient time and energy to record his finding. Held that – prima facie strong case. Pre deposit waived.
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