2015 (12) TMI 881

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..... records and heard both sides. The appellant had paid service tax on Business Auxiliary Service imported from abroad during the period from December 2005 to June 2007 by way of debit in CENVAT account. This mode of payment was objected to by the department whereupon they repeated the payment in cash on 18/10/2008. They paid interest also. On these facts, the Assistant Commissioner allowed them re- .....

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..... ) Pvt. Ltd. [2014(312) ELT 278 (Tri. Mumbai)] and it was held that when duty is paid second time by mistake, the question of unjust enrichment does not arise since no customer will pay duty twice for the same set of goods. This case stands on better footing since payments were made by the receiver of the service. Accordingly appeal is allowed. ( Operative part of this order pronounced in open cou .....

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