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2018 (9) TMI 652 - CESTAT CHANDIGARHRefund claim of excess Service Tax paid - unjust enrichment - Held that:- Considering the fact that, the appellant is not entitled to avail Cenvat credit of service tax paid on goods transportation charges, therefore, there is no question arises of passing of the Cenvat credit to the buyer - as the appellant has not availed Cenvat credit on service tax paid on transportation charges, he entitled to claim refund claim on access service tax paid by them - refund allowed - appeal allowed - decided in favor of appellant.
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