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2018 (6) TMI 802 - AT - Service TaxRefund claim - rejection on the ground of unjust enrichment and time limitation - Commercial & Industrial Construction Services - Held that:- The chartered accountant’s certificate alone cannot be relied upon in the absence of any corroborative evidence to rule out the doctrine of unjust enrichment. - The appellant did not produce on record any document to show that they revised their bills or refunded them the element of service tax received by the appellants during the course of rendering the taxable service. Appellant’s bank statement, sale invoices or any other documentary evidence in their favour that they have not collected the element of service tax from their service recipients, have not been brought on record either before the Adjudicating Authority or before the Commissioner (Appeals) or before this Tribunal - matter remanded back to the Adjudicating Authority for denovo adjudication on all issues including the issue of limitation, after hearing the appellant - appeal allowed by way of remand.
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