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2008 (12) TMI 63 - CESTAT, NEW DELHIRejection of refund claim - dispute is for the period January, 2004 to December, 2004 in respect of service received by them from Non-resident Engineering Consultant - issue is answered in favour of the assessee and it is held that as a recipient of the ‘consulting engineer’ service from outside India, the appellant was not liable to pay service tax prior to 1-1-2005 - appeal is allowed on merit - refund may be granted, after considering the question of principle of unjust enrichment
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