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2016 (3) TMI 622 - AT - Service TaxRejection of refund claim - Doctrine of Unjust enrichment - Vocational training - Impart of training courses in foreign languages to individuals and corporates - Claimed exemption under notification no. 24/2004-ST dated 10.09.2004 - the value of service remained the same in all the three periods namely before it paid service tax during the period when it paid service tax and after that when it stopped paying service tax. This fact certainly provides a lot of gravitas to the appellant's claim that the burden was not passed on to the customers. Also there is a certificate of Chartered Accountant certifying that the burden of tax was not passed on the service recipient. Further, the invoices did not show the component of service tax at all. All these factors put together constitute sufficient weight of evidence to infer that the appellant has been able to discharge of its onus to establish that it did not pass on the burden of Service tax (which is being claimed as refund) to the service recipient. Therefore, the refund is not hit by the doctrine of unjust enrichment. - Decided in favour of appellant with consequential relief
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