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2008 (8) TMI 187 - HC - Service TaxBusiness of air travel agent - assessee had taken suo motu refund of service tax on account of service tax already paid in respect of the tickets which were cancelled - there is no material on record to show that the amount of service tax was charged from any customer – contention of revenue that the case was of unjust enrichment is misconceived - no question arises for separate claim of refund of service tax – action of assessee of taking suo motu refund is valid
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