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2019 (4) TMI 1966 - AT - Service TaxRefund of service tax - doctrine of unjust enrichment duly complied with or not - appellant had not charged the tax element in the profit and loss account as an expenditure and that no amount was payable by the appellant to various service providers - section 87 of FA - HELD THAT:- The learned Commissioner (Appeals) has modified the adjudication order, without proper examination of the issue, whether the refund amount in question had actually been charged to the profit and loss account or not. Further, the amounts payable to various service providers, in order to attract the provisions of Section 87 ibid have also not been addressed properly with the help of the documentary evidences. Furthermore, it is also observed that the submissions made by the appellant were not addressed in effective manner for adjudication of the dispute. Therefore, the issues involved in this case are required to be reconsidered by the learned Commissioner (Appeals) for arriving at a proper conclusion, whether or not the appellant should be entitled for refund benefit. The matter is remanded to the learned Commissioner (Appeals) for deciding the issues afresh - Appeal allowed by way of remand.
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