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2018 (2) TMI 1255 - AT - Service TaxRefund claim - Management, maintenance and repair services - unjust enrichment - Held that: - the appellant has not produced the complete contracts entered into between it and the service receivers - Since for ascertaining the fact of applicability of the doctrine of unjust enrichment, the documents are required to be scrutinized in proper perspective - the impugned order passed by the Commissioner (Appeals) in rejecting the refund application of the appellant is in consonance with the statutory provisions. Matter remanded back to the Original Authority for verification of the details of the contracts to be produced by the appellant - appeal allowed by way of remand.
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