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2007 (9) TMI 257 - CESTAT, AHMEDABADRefund – appellants were receiving only the commission for the service provided by them, which is based on the value and they were not receiving any service tax amount from the service receiver and hence incidence of service tax was borne by them only – passing of the tax incidence to the clients does not arise - held that unjust enrichment will not apply on refund – refund was rightly sanctioned by Commissioner (Appeals)
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