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2017 (3) TMI 1606 - HC - Service TaxRefund claim - unjust enrichment - Held that: - The deduction of the service tax is not a benefit which will amount to undue enrichment as the burden of payment of service tax cannot be passed on to the consumer - Once the liability of service tax was of the assessee, therefore, it is the assessee alone who would be entitled to refund - appeal dismissed.
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