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2018 (8) TMI 1858 - CESTAT AHMEDABADRefund claim - reverse charge mechanism - principles of unjust enrichment - sales commission paid to the foreign service provider - refund for the period post 18.04.2006 was rejected on the ground that during this period the service tax was payable under reverse charge mechanism in respect of services received from overseas - HELD THAT:- E ven though the service tax was paid under reverse charge mechanism, there is no escape from the provision of Section 11B wherein the test of unjust-enrichment is necessary before sanction of refund. Therefore the provisions of unjust-enrichment is applicable. As regards the fact whether incidence of refund amount has been passed on or otherwise, the ld. Counsel submits that they have not produced the books of accounts to prove that there is no unjust-enrichment. Therefore, in the interest of justice, one opportunity granted to the appellant to produce their books of accounts to the original adjudicating authority who shall, after verification of the books establish that whether the incidence of service tax refund has been passed on or otherwise and thereafter process the refund. Appeal allowed by way of remand.
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