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2015 (8) TMI 1192 - AT - Service TaxBusiness Auxiliary Services - Denial of refund claim - Unjust enrichment - Held that:- Iron ore, which was purchased by appellant as a merchant exporter, was exported. If the appellant has exported the consignment, it is a settled law that any tax paid on such exports needs to be refunded. We find that the first appellate authority has arrived at the conclusion of unjust enrichment looking at the accounting treatment given by the person who has paid service tax to the Government i.e. M/s Narvenkar. In our view this proposition is totally incorrect appreciation of the fact as no unjust enrichment arises appellant having paid service tax liability to M/s. Narwenkar as in our view, the accounting treatment given to M/s. Narwenkar may be of no consequence to the appellant for filing refund claim as taxes paid on exported goods. In view of the foregoing, we find that the impugned order is unsustainable and liable to be set aside - Decided in favour of assessee.
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