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2018 (10) TMI 1755 - AT - Service TaxRefund of service tax - refund rejected on the ground that the appellant has not paid service tax with the Service Tax Department - HELD THAT:- The issue has already been settled by the Hon’ble Apex Court in the case of MAFATLAL INDUSTRIES LTD. VERSUS UNION OF INDIA [1996 (12) TMI 50 - SUPREME COURT], wherein the Hon’ble Apex Court held that in terms of Section 11(B) of the Act, a person who has suffered the duty can get the refund. Admittedly, the appellant has borned the service tax paid by the contractor, therefore in terms of Section 11B of the Act, the appellant is entitle to claim the refund of service tax paid by the contractor. Thus, the appellant is entitled to claim the refund of service tax paid by them to the contractor who in turn paid to the department - appeal allowed - decided in favor of appellant.
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