Refund Granted for Manpower Supply Services Tax Due to Unjust Enrichment, Rule 23 CESTATE Rules Cited.

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....Refund of service tax paid - Manpower Supply Services - unjust enrichment - CA Certificate and Balance Sheet of company produced during hearing and not objected by the Respondent can be taken as additional evidence as per rule 23 of CESTATE Rules - on reading of the above documentary evidence reveal that incidence of tax has not been passed on by the Appellant to any other person - refund is allowable....