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2019 (7) TMI 1351 - AT - Service TaxRefund claim - unjust enrichment - Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No.5/2006-CE dt. 14/03/2006 - Scope of SCN - HELD THAT:- This Tribunal in the case of M/S. XL HEALTH CORPORATION INDIA PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX [2017 (5) TMI 186 - CESTAT BANGALORE] has held the Unjust enrichment principle is not applicable and has been specifically excluded by the proviso to Section 11B providing claim of refund. Further, bar of unjust enrichment is not applicable in the case of export of services - reliance can be placed in the case of CONVERGYS INDIA SERVICES (P.) LTD. VERSUS COMMISSIONER OF SERVICE TAX, NEW DELHI [2011 (9) TMI 473 - CESTAT, NEW DELHI] where it was held that the unjust enrichment is not applicable to cases involving export of services as per the proviso to Section 11B(2). Scope of SCN - HELD THAT:- Commissioner(Appeals) has also travelled beyond the show-cause notice because in the show-cause notice, the principle of unjust enrichment was not invoked. Appeal allowed - decided in favor of appellant.
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