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2016 (10) TMI 308 - AT - Service TaxRefund claim - Unjust enrichment - Service recipient has reversed the cevnat credit subsequently after availing the same - copies of ledger produced - service tax was on security services provided to school / education institution - Notification No. 25/2012-S.T., dated 20th June, 2012 - Held that:- the appellant had produced the ledgers maintained by the recipient of services, M/s. Ashok Hall Girl’s Residential School vide the entry dated 28-3-2014 in the ledger, which clearly records debit of ₹ 2,48,600/- earlier credited to the appellant towards Service Tax. Thus the component of Service Tax earlier borne by the service recipient and passed on by the appellant, stood reversed by the school and stood debited from the consideration due to the appellant from the school. In the circumstances, the appellant is seen to have clearly established that there is no unjust enrichment. Since unjust enrichment was the sole ground for denial of refund and that is not found to exist in the facts and circumstances of this case, the appellant is entitled to refund. - Decided in favour of appellant
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