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2017 (10) TMI 808 - AT - Service TaxRefund claim - Benefit of Notification 108/02/2009 dated 29.01.2009 - unjust enrichment - Held that: - the appellants are not entitled to the benefit of exclusion provided under Notification 108/02/2009 dated 29.01.2009 - the appellants have failed to bring on record any document which shows that they have constructed the flats on their land. The refund claim is barred by unjust enrichment as the appellant has not been able to prove that the service tax has not been passed on to the ultimate buyer - appeal dismissed - decided against appellant.
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