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2018 (8) TMI 482 - AT - Service TaxRefund claim - appellant discharged Service Tax liability twice in the same service - rejection of refund on the ground of Unjust enrichment - Held that:- The appellant paid the tax twice on the same service. There is no dispute that their client paid taxes/once. When this fact was not disputed, the denial of refund is unjustified. The Tribunal in the case of Commissioner of Central Excise Pune-I Vs. Volkswagen India Private Limited [2013 (11) TMI 1534 - CESTAT MUMBAI] observed that Excise duty paid second time by mistake on clearance of goods, question of unjust enrichment would not arise. Appeal allowed - decided in favor of appellant.
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