Export of service for inbound roaming telecom services supported refund eligibility and excluded unjust enrichment.

Telecom services provided in India to international inbound roamers were treated as export of service because the customers were foreign telecom service providers and consideration was received in convertible foreign exchange. On that basis, the refund or rebate of service tax was legally sustainable. The doctrine of unjust enrichment was held inapplicable to these export-oriented transactions. The Tribunal followed its earlier view in the assessee's own case and consistent precedent, and the Revenue's challenge to the refund claims failed, with the pending claims directed to be disposed of expeditiously.

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Issues: Whether telecom services provided to international inbound roamers in India constituted export of service so as to entitle the assessee to refund or rebate of service tax paid, and whether the doctrine of unjust enrichment applied to such transactions.

Analysis: The service rendered was telecommunication facility provided to customers of foreign telecom service providers while they were in India. The consideration for such services was received in convertible foreign exchange. The transaction had already been held by the Tribunal in the assessee's own case, following earlier precedent, to be export of service. The same view had been consistently followed in later decisions. On that footing, the service was treated as export and the refund or rebate claim was legally sustainable. Since the transaction was export-oriented, the principle of unjust enrichment was held inapplicable.

Conclusion: The service constituted export of service and the assessee was entitled to refund or rebate; the appeals filed by the Revenue failed.

Final Conclusion: The order allowing refund claims was sustained and the Revenue's challenge was rejected, with a direction for expeditious disposal of the pending refund or rebate claims.

Ratio Decidendi: Telecom services rendered in India to international inbound roamers, for consideration received in convertible foreign exchange, amount to export of service, and refund or rebate of service tax is admissible without application of unjust enrichment.

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