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2018 (2) TMI 1888 - AT - Service TaxRefund claim - principles of unjust enrichment - service tax paid on transportation of goods to the premises of M/s. Ispat Industries Ltd. - HELD THAT:- In this case, there is no scope of taking any cenvat credit on the basis of challan of the appellant inasmuch as, in the challan, the name of the recipient M/s. Ispat Industries has not been mentioned. Since the name of the consignee i.e. Ispat Industries is not finding place in the challan of the appellant, it can be construed that such recipient of service has not availed any cenvat benefit in respect of the service tax paid by the appellant. There is no question of passing of any service tax incidence to the service receiver and accordingly, the doctrine of unjust enrichment will have no application in this case, for denial of the refund benefit. There are no merits in the impugned order, in dismissing the appeal of the appellant on the ground of unjust enrichment - appeal allowed - decided in favor of appellant.
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