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2008 (6) TMI 28 - AT - Service TaxRefund claim filed on ground that tax was not required to be paid by them - appellants could not produce any evidence of duty passed on to the service receiver, i.e. their client - appellant has not produced any evidence to discharge the burden of unjust enrichment - amount collected ought to have been deposited to the Government under Section 11D of the Act in the cases where amounts were collected representing as Service Tax – refund is denied on ground of unjust enrichment
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