TMI BlogRefund Claim for Excess Duty on Freight Charges Filed; Unjust Enrichment Not Applicable Due to Reverse Charge Mechanism Payment.Refund claim - excess duty paid on 100% of the freight charges without availing the benefit of abatement of 75% of freight - the bar of unjust enrichment is not applicable because the appellant has paid the service tax under reverse charge - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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