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    <title>2020 (4) TMI 806 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appellants&#039; refund claims, overturning the rejection based on being time-barred and failing the unjust enrichment criteria. It was found that the claims were filed within the required period and that the appellants had not recovered the service tax from the recipient, meeting the unjust enrichment standard. Consequently, the impugned order was set aside, and the entitled refund amount was granted to the appellants with consequential relief.</description>
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      <title>2020 (4) TMI 806 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=394899</link>
      <description>The Tribunal allowed the appellants&#039; refund claims, overturning the rejection based on being time-barred and failing the unjust enrichment criteria. It was found that the claims were filed within the required period and that the appellants had not recovered the service tax from the recipient, meeting the unjust enrichment standard. Consequently, the impugned order was set aside, and the entitled refund amount was granted to the appellants with consequential relief.</description>
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      <pubDate>Wed, 04 Mar 2020 00:00:00 +0530</pubDate>
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