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    <title>2014 (8) TMI 339 - CESTAT  MUMBAI</title>
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    <description>The Tribunal dismissed the appeal, affirming that the service tax burden had been passed on to customers as part of the sale price, making the doctrine of unjust enrichment applicable. The decision emphasized the significance of specific circumstances in determining the application of the doctrine, referencing past cases where refunds were granted due to the non-passing on of tax burden.</description>
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      <description>The Tribunal dismissed the appeal, affirming that the service tax burden had been passed on to customers as part of the sale price, making the doctrine of unjust enrichment applicable. The decision emphasized the significance of specific circumstances in determining the application of the doctrine, referencing past cases where refunds were granted due to the non-passing on of tax burden.</description>
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