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2015 (3) TMI 963 - AT - Service TaxDenial of refund claim - whether the ticket issued by the appellant showing "Conducted Tour" shall ipso facto disentitle appellant to the exemption granted by Notification No. 20/2009-ST dated 7.7.2009 read with the Corrigendum issued by MF (DR) F. No. 334/8/2009/TRU dated 31.8.2009 and statutory provisions enacted in section 75 of Finance Act, 2011 - Unjust enrichment - Held that:- Except interpreting the provisions of the Motor Vehicles Act, there is no material on record to show that appellant possessing the tourist vehicle permit had conducted tours issuing the ticket aforesaid. This does not deny the appellant to get the exemption granted by the notification and the statute. No doubt, conducted tour shall not get exemption under the notification but a point to point operation of the vehicle, even by the tourist vehicle is entitled to the exemption as envisaged by aforesaid notification. - In absence of any contrary evidence on record as to conduct of tour by the appellant in terms of the tickets aforesaid, the appeal succeeds. But the sub-section (3) of section 75 of Finance Act, 2011 read with the Explanation thereunder requires the eligible refund to meet the test of unjust enrichment. Therefore, the matter has to go back to the learned adjudicating authority on this limited point to examine whether the appellant has crossed the bar of unjust enrichment. If he is satisfied, he shall grant refund. - Matter remanded back - Decided in favour of assessee.
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