2014 (10) TMI 563

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..... the order passed by C.C.E. (Appeals), Revenue has filed the present appeal. I have heard Shri B.B Sharma, Ld. Departmental Representative appearing for the Revenue. Nobody appeared for the respondents. 2. The very short issued involved in the present appeal is as to whether the refund granted to the respondents would result in unjust enrichment or not. The Commissioner (Appeals) has observe .....

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..... e Provider." 3. The fact that the contract with the customer was inclusive of all the taxes and any change in the tax amount would not make any effect on the contracted value, is not being disputed by the Revenue. If that be so, it has to be held that the tax variation, being not a part of the contracted value, would not result in any unjust enrichment of the assessee. Accordingly, I reject .....

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