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2023 (2) TMI 479 - CESTAT NEW DELHIRejection of Refund claim of service tax - service tax filed by the appellant, developer of residential flats, on cancellation of booking - transitional provisions under Section 142 of their CGST Act - rejection of refund claim on the ground of limitation as well as unjust enrichment - HELD THAT:- There is no dispute on facts with regard to booking and cancellation and the refund made by the appellant to the buyer including the amount of service tax. Further, the appellant is entitled to refund, in view of the Cenvat credit no longer available, in spite of being entitled to the same under Rule (6)(3) of Service Tax Rules, the appellant is entitled to refund of such amount u/s 142(3) of CGST Act. Further, as admittedly the appellant have refunded the booking amount including service tax, the appellant have satisfied the bar of unjust enrichment. The appellant is entitled to refund of the amount of Rs. 12,74,883/- - Appeal allowed - decided in favor of appellant.
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