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    <title>2019 (11) TMI 245 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the Appellant, allowing the appeal regarding a refund claim for service tax paid under reverse charge mechanism. The Tribunal held that the claim was not hit by the principle of unjust enrichment, as there was evidence showing the amount was not passed on to others. The decision emphasized the significance of proper evidence and reasoning in determining unjust enrichment in similar cases.</description>
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      <description>The Tribunal ruled in favor of the Appellant, allowing the appeal regarding a refund claim for service tax paid under reverse charge mechanism. The Tribunal held that the claim was not hit by the principle of unjust enrichment, as there was evidence showing the amount was not passed on to others. The decision emphasized the significance of proper evidence and reasoning in determining unjust enrichment in similar cases.</description>
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