The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed a refund claim of approximately Rs 2 crores of deposited service tax by Bharat Sanchar Nigam Ltd (BSNL) on telecom services on the ground of the absence of the principle of unjust enrichment. Bharat Sanchar Nigam Ltd (BSNL), the respondent assessee…
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