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2012 (11) TMI 115 - CESTAT, AHMEDABADRefund claim - unjust enrichment - appellant’s contention was that they had deposited the service tax under protest – Held that:- Appellants have debited the impugned amount to the Profit and Loss Account and thus the cost of the finished goods has increased to this extent. The sound accounting principles require that against the current year’s receipts, the true cost, which has been incurred for earning such receipts, has to be charged - against the current year’s receipts the true cost which has been incurred for earning such receipts has to be charged - original adjudicating authority has rightly ordered to credit the amount of refund to the consumer welfare fund
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