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2012 (12) TMI 793 - AT - Service TaxRefund of input service tax credit for the activities undertaken within the SEZs - Business Auxiliary Services - Held that:- As clarified by the Board in the Circular no. 105/8/2008 dated 16.09.2008 it is for the jurisdictional Excise/Service Tax authorities to deal with the refund claims filed by the SEZ units. Therefore, it is very clear that the appellant is eligible for refund of service tax paid which was not required to be paid under section 11B of the Act itself, provided that the appellant has filed the refund claim within the prescribed time-limit and the bar of unjust enrichment does not apply. As the appellant has exported the output service the principle of unjust enrichment does not apply - remand the case back to the original adjudicating authority to examine the claim with respect to the time-limit involved and if the refund claim is in time, to sanction it - in favour of assessee by way of remand.
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