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2018 (3) TMI 703 - AT - Service TaxRefund claim - unjust enrichment - Section 11B of Central Excise Act, 1944 - Held that: - the Lower Authorities did not have the benefit of said precedent ruling of this Tribunal nor they had the advantage of said certificate dated 29/11/2017 issued by Chartered Accountant - matter remanded to the Learned Commissioner (Appeals) with a direction to examine the issue.
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