Appellant's Refund Claim Denied Due to Unjust Enrichment; Service Tax Recovered from Customers Not Refuted.

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....Refund - Unjust enrichment - service tax liability has been discharged based upon working back from the amount which has been recovered from their customers, question of unjust enrichment arises and the appellant is not able to dislodge the presumptions and that they have recovered the amount of service tax from their customers - AT....