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2013 (1) TMI 576 - CESTAT AHMEDABADRefund - Unjust enrichment u/s 12B of Central Excise Act, 1944 - Section 73A - Refund claim for the amount paid by him mistakenly on the amount collected from non-members – Department contended that gross charges collected from the clients is inclusive of Service Tax which implies that certain portion of the gross amount is collected as representing Service Tax – Held that:- Following the decision in case of SUBAH ENGINEERS PVT. LTD. (2005 (3) TMI 499 - CESTAT, CHENNAI) that this matter is no longer res Integra and the Respondent is eligible for the refund claim and, therefore, we order that the refund amount should be paid to the Respondent forthwith. When there is no invoice raised or issued for collection of an amount as Service Tax, the question of depositing the same with the Government does not arise. In favour of assessee
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