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2017 (5) TMI 186 - AT - Service TaxRefund claim - unutilized input service credit - Rule 5 of CCR, 2004 read with N/N. 5/2006-CE dated 14.3.2006 - unjust enrichment - Held that: - it has been clearly held that the principle of unjust enrichment is not applicable in the export of services - the impugned order has clearly travelled beyond the show-cause notice and the Order-in-Original and the appellant has been put into a worse off situation than originally he was because of the Order-in-Appeal - appeals are allowed by way remand to the original authority to decide and quantify the refund claim - matter remanded.
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