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2019 (11) TMI 184 - AT - Service TaxRebate of Service Tax - exports of service or not - services of tele-communication provided by the appellant to the international inbound roamer in Indian territory and payment thereof received from foreign telecommunication service provider - principal of unjust enrichment - HELD THAT:- The Tribunal in the case of M/S VODAFONE ESSAR CELLULAR LTD VERSUS CCE, PUNE-III [2013 (7) TMI 178 - CESTAT MUMBAI], dealing with absolutely identical issue, clearly held that service provided to international roamer in India is export of service on the ground that the recipient of service located out of India and the payment is received in convertible foreign exchange, even though actual user of the service is in India - The issue of unjust-enrichment was also considered in the above judgment on which it was held that in case of export of service, provisions of unjust-enrichment is not applicable. The appellant is entitled for the refund on both the counts i.e. on merits as well as on unjust-enrichment - appeal allowed - decided in favor of appellant.
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