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2010 (6) TMI 175 - AT - Service TaxRefund- Erroneous Payment- the respondents are in the business of providing services under the category of "Commercial and Industrial Construction" and are holding valid registration. The respondents filed an application for refund for Rs.2,99,462/- on 17.10.2007 before the JAC on the grounds that they had paid it wrongly for the construction of road which is exclude from the category of "Commercial and Industrial Construction. Since necessary documents evidencing exact nature of the services rendered, period of refund and amount of claim were not submitted a show cause notice was served to the appellants on 31.12.2007 on various grounds. The Assistant Commissioner adjudicated the said show cause notice vide impugned order wherein he rejected the claim for refund. Held that- Chartered accountant’s certificate stating service tax not received. Unjust enrichment not attracted and refund admissible.
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