2018 (8) TMI 1858

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....ipathi, Advocate For The Respondent : Shri Amit Kumar Mishra, Deputy Commissioner (AR) ORDER Per : Ramesh Nair The appellant have paid service tax on the sales commission paid to the foreign service provider for the period July 2004 to September 2006 under reverse charge mechanism. Thereafter, when they realize that service tax is not payable, they filed refund claim. The refund for the peri....

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....stablish and hence, unjust-enrichment is not applicable. Alternatively, he submits that the appellant, right from the beginning, taking stand that provisions of unjust-enrichment is not applicable therefore, the books of accounts were neither submitted nor verified by the department. Therefore, he prays that an opportunity may be given to produce the books of account to prove that the incidence of....