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2023 (6) TMI 469 - CESTAT MUMBAIRefund of service tax - providing services which were no more taxable as per exemption Notification No.25/2012-ST dated 20.06.2012 - rejection on the ground that refund was hit by doctrine of unjust enrichment - HELD THAT:- ST-3 return was filed by the appellant on 30.04.2013. At column A 11.2, appellant claimed the said exemption through the said return. Appellant has also claimed exemption from service tax for an amount of Rs.43,26,000/-, in column B1.9 and in Part-C, appellant has claimed Rs.5,34,693/- to have been paid in advance under subrule (1A) of the said Rule 6. Therefore it is required to be examined whether there is any material on record to establish that Revenue had raised any objection to the said claim made by the appellant through the said ST-3 return. There are no counter from Revenue either through filing cross objections or through filing synopsis by the Authorised Representative or any submissions of the Authorised Representative stating that the said ST-3 return was not accepted by Revenue. The said amount of Rs.5,34,693/- was paid as advance under sub-rule (1A) of Rule 6 of Service Tax Rules and therefore by applying the precedent decision of this Tribunal in the case of Accounts Hub Pvt. Ltd. [2023 (3) TMI 1369 - CESTAT MUMBAI] it is held that the appellant was eligible for the said refund. Since the amount sought for refund was advance paid as per the said sub-rule, the question of unjust enrichment does not arise - Appeal allowed.
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