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2021 (10) TMI 532 - AT - Service TaxRefund of service tax paid - services provided to Military Engineering Services (MES), which were exempted from payment of service tax vide N/N. 25/2012-ST dated 20/06/2012 as amended by N/N. 09/2016-ST dated 01/03/2016 - denial of refund on the ground of unjust enrichment - HELD THAT:- This Bench on an earlier occasion, in an almost identical situation, in the case of SN ATIWADKAR VERSUS COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, BELGAUM [2019 (5) TMI 661 - CESTAT BANGALORE] where it was held that the appellant is claiming the refund as a representative of the MES and not on his own account and therefore the principle of unjust enrichment under the provisions of Section 11B of the Central Excise Act is not applicable to the present case. The denial of refund cannot be sustained and hence, the impugned order deserves to be set aside - Appeal allowed - decided in favor of appellant.
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