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2010 (4) TMI 174 - CESTAT, CHENNAIConstruction of residential complex- Notification No.18/2005-ST- The claim of the assessees for refund of Rs.1,89,121/- stated to be the amount of service tax paid in excess on the service of ‘Construction of residential complex’ has been rejected on the ground that the assessees had not substantiated their stand on payment of excess tax and further on the ground of unjust enrichment. The Commissioner (Appeals) upheld the rejection of the claim for refund on the ground that the assessees had not produced documents such as invoices, TR-6 challans. Held that-matter is remand back for considering the worksheet and ST-3 return.
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