2009 (12) TMI 547

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..... lant. 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 registered for GTA under Service Tax w.e.f. 1-1- .....

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..... f 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 Government (Maharashtra) and on refund of the sai .....

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..... it, indemnity bond and undertaking to the effect that on receiving the refund amount, the same will be reimbursed to the transporter, as the appellants have not other provisions to reimburse the amount to the transporter, the matter is remanded back to the original adjudicating authority to consider the submissions of the appellant and pass an appropriate order with regard to the refund claim to t .....

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