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2015 (12) TMI 881 - AT - Service TaxDenial of refund claim - Business Auxiliary Service imported from abroad - bar of unjust enrichment - Held that:- There was no question of passing on the burden of payment of service tax to another person by the appellant inasmuch as the payment made by them was under the reverse charge mechanism under Rule 2 of the Service Tax Rules 1994. The fact remains that the service tax in question was paid in cash and the amount is lying with the department. - question of unjust enrichment in this case does not arise. A similar view was taken by this Tribunal in the case of CCE, Pune-I Vs. Volkswagen (India) Pvt. Ltd. [2013 (11) TMI 1534 - CESTAT MUMBAI] and it was held that when duty is paid second time by mistake, the question of unjust enrichment does not arise since no customer will pay duty twice for the same set of goods. - Decided in favour of assessee.
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