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2014 (3) TMI 775 - CESTAT MUMBAIDenial of refund claim - Unjust enrichment - Held that:- These facts are on record that service tax amount has been calculated on the sale price on the flats on which service tax was not payable by the appellant, but they paid their own. The appellant has produced certificate from the buyers that they have not paid service tax. Further, it is fact on record that no service tax invoice has been issued pertaining to these transactions. In the absence of these, it cannot be held that service tax has been passed on the buyer of the flat. Therefore, the appellant has passed the bar of unjust enrichment. Accordingly, they are entitled to refund claim. As the service tax is not liable to be payable, therefore provisions of Section 11B of Central Excise Act is not applicable to this case - Decided in favour of assessee.
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