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2009 (12) TMI 547 - CESTAT, MUMBAIUnjust enrichment - refund claim on the ground that they have registered for GTA - Service Tax was not payable by the appellant but they have paid it wrongly to the department - Service Tax received by the appellant has not returned to the transporter - unjust enrichment – Held that: - applicant willing to file an affidavit, indemnity bond and undertaking to the effect that on receiving the refund amount, the same will be reimbursed to the transporter - matter is remanded back to the original adjudicating authority - appeal is allowed by way of remand
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