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    <description>The Tribunal set aside the order denying a refund of service tax to the assessee, allowing the appeal of the Revenue and the cross objection of the assessee. The matter was remanded to the original authority for a fresh decision, emphasizing the need to assess whether the entire service tax was paid under protest and to reevaluate the unjust enrichment aspect based on the evidence provided by the assessee.</description>
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      <description>The Tribunal set aside the order denying a refund of service tax to the assessee, allowing the appeal of the Revenue and the cross objection of the assessee. The matter was remanded to the original authority for a fresh decision, emphasizing the need to assess whether the entire service tax was paid under protest and to reevaluate the unjust enrichment aspect based on the evidence provided by the assessee.</description>
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