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2019 (2) TMI 863 - AT - Service TaxRefund of service tax wrongly paid - GTA for transportation of tendu leaves - denial on the ground of principles of unjust enrichment and also on the ground that no proof has been tendered by the appellant to show that the impugned services were with respect to agricultural produce. Unjust enrichment - Held that:- The appellant was discharging the tax liability under reverse charge mechanism for all the said services. In view of this admitted fact, when it was the obligation of the service provider to discharge the service tax, but in the present case, the liability has been discharged by the recipient, the question of recovering the same from the service provider does not at all arise - It is obvious in the given circumstances that the incidence has been born by the appellant who otherwise is the service recipient - refund cannot be rejected on this ground. Denial on the ground that no proof has been tendered by the appellant to show that the impugned services were with respect to agricultural produce - Once there was no evidence on record to prove that the refund of service tax was with respect to such services as were incurred in relation to agricultural produce only, the adjudicating authority had no option but to reject the claim - refund rightly rejected on this ground. Appeal dismissed - decided against appellant.
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