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2011 (6) TMI 353 - CESTAT, MUMBAIRefund claim - Doctrine of unjust enrichment - Business Auxiliary Service - Services rendered by assessee amounts to export of services in terms of Rule 3(2) - Held that:- As in the case of Sparkler Ceramics Pvt. Ltd. Vs. Commissioner of C. Ex.[2011 (1) TMI 320 - CESTAT, MUMBAI] & the refund under Notification No. 41/2007-ST dated 6.10.2007 wherein it was held that question of unjust enrichment will not be applicable to the case which involved export of goods - Decided in favour of assessee.
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