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2008 (11) TMI 117 - CESTAT, NEW DELHIRejection of refund claim u/s 11B of CEA, 1944 as applicable to service tax on the ground of unjust enrichment - appellants were engaged in production of TV serial/programme for various TV channels - appellant wrongly paid the service tax under category of “Video Production Agency” service – invoices issued show that service tax has been separately charged therein - therefore, by virtue of S. 12B, it can be presumed that incidence of duty had been passed to buyer – refund was rightly rejected
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