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2015 (11) TMI 343 - AT - Service TaxDenial of refund claim - Construction Services - Unjust enrichment - Held that:- there is no basis to remand the case back either to the original adjudicating authority or to the Commissioner (Appeals) when the Hon’ble High Court of Madras [2015 (3) TMI 735 - MADRAS HIGH COURT] has clearly held that the deposits made during investigation or adjudication proceedings of the department are in the nature of deposits made under protest and the principle of unjust enrichment is not applicable to the same. - appellant is entitled to the sanction of the refund - Decided in favour of assessee.
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