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2010 (10) TMI 146 - AT - Service TaxWaiver of pre-deposit – Refund – unjust enrichment – service tax collected returned by credit notes to customers - appellants filed refund claim - service tax collected by them and deposited with the department - refund claim was rejected - service tax is payable only after the amount has been received from the service receiver - appellant has made out a strong prima facie case in their favour and accordingly pre-deposit waived
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