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    <title>2009 (1) TMI 66 - CESTAT, CHENNAI</title>
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    <description>The Tribunal allowed the appeal, granting the appellants a refund of the erroneously paid service tax amount along with applicable interest. The decision was based on the principle that when the tax collected is returned to the recipient, there is no unjust enrichment, entitling the service provider to a refund.</description>
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      <description>The Tribunal allowed the appeal, granting the appellants a refund of the erroneously paid service tax amount along with applicable interest. The decision was based on the principle that when the tax collected is returned to the recipient, there is no unjust enrichment, entitling the service provider to a refund.</description>
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