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2018 (3) TMI 1679 - AT - Service TaxRefund claim - unjust enrichment - case of Revenue is that the issue of taxability is yet to be decided and refund at thus stage may not be appropriate - Held that:- The benefit of a decision in favour of another entity could not be appropriated by the respondent for claiming refund, the impugned order has rendered a clear finding as to the nature of the payment made by the respondent and the circumstances in which it was. What is sauce for the goose must also be sauce for the gander. It would, therefore, appear that the tax was paid by the respondent on the basis of a judicial decision and, therefore, precluded from seeking judicial remedy against such voluntary payment. The restraint on conferment of benefit of victory attained by another would not apply in the present instance owing to the peculiar circumstances. Appeal dismissed - decided against Revenue.
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