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2016 (10) TMI 1096 - CESTAT CHENNAIRefund claim - unjust enrichment - tax paid on Chit Fund activity, which was not taxable - Held that: - When there is no taxability, there shall not be any leviability. When Revenue did not make any verification from any chit subscriber or from any record available at their disposal, there cannot be any presumption of undue enrichment by the appellant - refund allowed - appeal allowed - decided in favor of appellant.
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