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2014 (3) TMI 733 - AT - Service TaxDenial of refund claim - Unjust enrichment - whether unjust enrichment will be applicable in the refund of Service Tax once collected by the appellant but subsequently returned to the customers by issue of credit notes - Held that:- unjust enrichment is not applicable to the Service Tax refunds when the amount has already been paid to the customers by issuing credit notes or is not paid at all by the customers - Following decision of CST Ahmedabad Vs. Poornima Advertising & Promotion Pvt. Ltd. [2009 (11) TMI 456 - CESTAT, AHMEDABAD] - Decided in favour of assessee.
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