2006 (8) TMI 44

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..... collected as service tax – Refund of such passed service tax element comes within the bar of unjust enrichment - ST/l90/2005 - 280/2006-ST - Dated:- 3-8-2006 - Order per C.N.B Nair: Appellant deposited service tax in regard to certain service rendered by them to M/s Haldia Petrochemicals Limited and subsequently claimed refund of same 2. We have perused the record and heard both s .....

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..... ent was made from the commission (and paid to Revenue) by Haldia Petrochemicals Limited. Thus, service tax element remains passed on by the appellant. By depositing the same with the Government, the appellant was only paying the amount which had been collected as service tax. The refund of such a passed on service tax, comes within the bar of unjust enrichment. 6. In the result, the appeal fail .....

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