2009 (12) TMI 547

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....Sadavarte, Advocate, for the Appellant. Shri B.P. Pareira, JDR, for the Respondent. [Order]. - This appeal is filed by the Government Milk Scheme, Nagpur (a branch of Govt. of Maharashtra) against the denial of refund claim although sanctioned on the ground of unjust enrichment. 2. The facts of the case are that the appellant filed refund claim on the ground that they have registe....

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....rter service is covered under the purview of the Service Tax, the appellant deducted the Service Tax from the outstanding bill of the transporter and deposited the same to the Revenue, which is in fact not payable at all, as the transport of milk by road is exempted. He, further, submitted that the refund claim is not hit by the bar of unjust enrichment as the appellant is a branch of State Govern....