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2016 (12) TMI 599 - CESTAT NEW DELHIUnjust enrichment - refund claim - refund on account of service tax paid on full value of freight on GTA service, whereas the appellant was liable to pay only 25% of the same - Held that: - I find that the appellant had initially paid the excess service tax and took the credit of the same. An assessee is entitled to take the credit of service tax so paid by it and it is not understood as to why the said cenvat credit so availed was held inadmissible to the assessee and whey the assessee was directed to reverse the same. As regards, unjust enrichment, it is the fact that the documents placed before the original adjudicating authority were not considered and scrutinized by him. The appellant has also placed reliance on cost accounting standard issued by Institute of Cost & Works Accountants of India and have made references to the circular F.No.137/29/2000/16 as also various decisions of the Tribunal. The said factors, as regards unjust enrichment are required to be examined by the original adjudicating authority, for which purpose, I set aside the impugned order and remand the matter for doing the needful. The appellant’s claim of availability of cenvat credit of the excess service tax paid by them would also be reconsidered - appeal allowed by way of remand.
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