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2012 (5) TMI 471 - CESTAT, MUMBAIRefund – unjust enrichment - respondent is engaged in the providing Business Auxiliary Service and paying service tax thereon. The respondent claimed refund of service tax amounting to Rs.6,52,080/- paid by them for the period from 1.12.2007 to 31.8.2008 on the ground that the services rendered by them amounts to export of services in terms of Rule 3(2) of the Export of Service Rules,2005. The refund claim was rejected on the doctrine of unjust enrichment – Held that:- in the case of Sparkler Ceramics Pvt. Ltd (2011 - TMI - 203997 - CESTAT, MUMBAI - Central Excise) unjust enrichment will not be applicable to this case as it involves export of goods. Commissioner (Appeals) order is upheld and Revenue's appeal is dismissed.
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