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    <description>The Tribunal ruled in favor of the appellant, granting a refund of service tax paid under the reverse charge mechanism, as per Section 142(3) of the CGST Act, 2017. The Tribunal found the appellant eligible for the refund, dismissing objections regarding unjust enrichment. The appeal was allowed, providing the appellant with the requested relief and any consequential relief under the law.</description>
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      <description>The Tribunal ruled in favor of the appellant, granting a refund of service tax paid under the reverse charge mechanism, as per Section 142(3) of the CGST Act, 2017. The Tribunal found the appellant eligible for the refund, dismissing objections regarding unjust enrichment. The appeal was allowed, providing the appellant with the requested relief and any consequential relief under the law.</description>
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