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2017 (11) TMI 535 - AT - Service TaxRefund claim - appellant prays that same transaction having been doubly taxed, firstly, in the hands of the service provider and secondly, in the hands of the service recipient, appellant is entitled to refund of the amounts so doubly paid - Held that: - Once, tax was paid by service provider and later by the service recipient. State has been doubly benefited. Therefore, recourse available to the State is to refund the money not due to the State. It is established principle of law that any amount not due to the State is not collectible - The doctrine of unjust enrichment equally applies to the State. It is directed that the appellant should be refunded of the amount paid by service provider to the appellant - Since there is double payment and the liability was of the appellant, the appellant should not be denied Cenvat credit. Appeal allowed - decided in favor of appellant.
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