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2018 (9) TMI 1139 - AT - Service TaxRefund claim - unjust enrichment - CBEC Circular No. 123/5/2010 T.R.U. dt. 24.05.2010 - whether there was any unjust enrichment? - Held that:- There is no doubt that the nature of service rendered by the assessee was an exempted service which did not invite the levy of service tax and the original authority having been satisfied that a part of the claim for refund was eligible has sanctioned ₹ 3,33,299/- - There is no specific order with regard to the credit of the same into the Fund as required by Section 11B of the Central Excise Act, 1944, which means that the amount continued to remain only with the Revenue, which is clearly without authority of law. When there is no material on record to suggest that the appellant has, in fact, collected the service tax element despite the fact that the service was a non-taxable entity, the Revenue cannot retain the same without granting refund to the assessee. Appeal allowed.
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