2011 (9) TMI 570

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....r, Authorized Departmental Representative (DR) for the Revenue Per Mrs. Archana Wadhwa: After hearing both sides, we find that the dispute is in respect of refund claim filed by the appellants on the ground that the services undertaken by them were not covered under the taxable services and the service tax deposited by them was liable to the refunded to them. It is seen that the original adj....

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....te for the  appellants. Unjust enrichment cannot be made as a ground for rejection of refund claim, which has to be first decided on merit. If the refund is admissible on merit, thereafter, the issue of unjust enrichment is required to be decided. If the refund claim is found to be hit by bar of unjust enrichment, the same is required to be directed to be placed in the account of welfare fund....