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2010 (8) TMI 247 - AT - Service TaxRefund – unjust enrichment – assessee paid service tax at a higher rate than the rate applicable - onus is on the appellants to show that the burden of tax has not been passed on to their customers - appellants filed some balance sheets along with the appeal which also do not show that the burden of amount claimed as refund is borne by the appellants - no infirmity in the impugned order and the appeal is dismissed.
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