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    <title>2017 (11) TMI 535 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the Appellant, acknowledging the double taxation issue and the Appellant&#039;s compliance with the correct liability. The Tribunal directed that the Appellant be refunded the excess amount paid by the service provider, emphasizing the principle that amounts not due to the State should be refunded. Additionally, the Tribunal highlighted the doctrine of unjust enrichment and legal precedents supporting the decision to grant the refund, as the same service had been taxed twice. The Tribunal&#039;s decision allowed the appeal, ensuring the Appellant&#039;s entitlement to the refund due to the double taxation issue and the correct liability position established.</description>
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      <link>https://www.taxtmi.com/caselaws?id=350656</link>
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