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2016 (9) TMI 744 - AT - Service TaxRefund - payment of excess service tax on GTA service - unjust enrichment - Subsequently realizing that they have paid the excess service tax on the GTA services, they reversed the credit of such excess amount and claimed refund of the same from the authorities vide their refund application dated 27/2/2009. - appellants also contended that being manufacturer exporter of the goods, the service tax paid on the services utilized by them for export of the goods is, in any case refundable to them under Notification No. 40/2007-ST as amended, and in terms of Rule 5 of Cenvat Credit Rules, where the question of unjust enrichment would not arise. Held that:- Though the said contention of the appellants stand reproduced by Commissioner (Appeals) in his impugned order but the same does not stand adverted to and there is no finding on the same. As such, I am of the view that the matter needs to be re-examined, for which purpose I set aside the impugned order and remand the matter to original Adjudicating Authority. - Matter remanded back.
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