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2017 (9) TMI 933 - AT - Central ExciseRefund claim - rejection on the ground of unjust enrichment - Held that: - agreement between the appellant and the MP government is for providing mobile medical van and as per the agreement price was cum service tax price. As no service tax is payable by the appellant, therefore, question of recovery of service tax from MP Government does not arise - the bar of unjust enrichment is not applicable to the facts of this case - appellant is entitled for refund claim - appeal allowed - decided in favor of appellant.
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