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    <title>2017 (12) TMI 1032 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the lower authorities&#039; decision. It concluded that there was no legal or factual basis for finding unjust enrichment and directed the refund of service tax to the appellant, overturning the transfer to the Consumer Welfare Fund.</description>
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      <description>The Tribunal allowed the appeal, setting aside the lower authorities&#039; decision. It concluded that there was no legal or factual basis for finding unjust enrichment and directed the refund of service tax to the appellant, overturning the transfer to the Consumer Welfare Fund.</description>
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