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    <title>2018 (5) TMI 1361 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appeal, finding the refund claim not time-barred as it was filed before the court&#039;s decision on service tax liability. The appellant, providing services to a governmental authority, was entitled to the refund based on the court ruling. The case was remanded for consideration of unjust enrichment, with the appellant instructed to provide necessary documents within 15 days. The adjudicating authority was directed to address the unjust enrichment issue within 30 days.</description>
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      <title>2018 (5) TMI 1361 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=360797</link>
      <description>The Tribunal allowed the appeal, finding the refund claim not time-barred as it was filed before the court&#039;s decision on service tax liability. The appellant, providing services to a governmental authority, was entitled to the refund based on the court ruling. The case was remanded for consideration of unjust enrichment, with the appellant instructed to provide necessary documents within 15 days. The adjudicating authority was directed to address the unjust enrichment issue within 30 days.</description>
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      <pubDate>Tue, 17 Apr 2018 00:00:00 +0530</pubDate>
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