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2013 (11) TMI 1688 - AT - Service TaxRefund of service tax paid - denial on the ground that appellant has not proved that they had not passed on the incidence of such tax to anybody else - principles of unjust enrichment - reverse charge mechanism - Held that:- In the case of tax paid on reverse charge mechanism, it is very obvious that incidence has been borne by the person (appellant) who is receiving the services - the refund should be granted to the appellant instead of crediting in Consumer Welfare Fund - appeal allowed - decided in favor of appellant.
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