https://www.taxtmi.com/caselaws?id=1551 Computerised records and CD evidence were accepted as admissible support for a service tax refund claim where the statutory framework recognised electronic records and the departmental rules contemplated computerised data maintained by the assessee. The refund claim was also found genuine after verification of accounting procedure, cross-checking of entries and certificate material, so the objection that the refund lacked genuineness failed. On the facts applied, unjust enrichment was held not to bar the refund in the service tax context. The order allowing refund was sustained and the revenue challenge failed. en-us Thu, 29 Mar 2007 00:00:00 +0530 Fri, 04 Apr 2014 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1551 Computerised records and CD evidence were accepted as admissible support for a service tax refund claim where the statutory framework recognised electronic records and the departmental rules contemplated computerised data maintained by the assessee. The refund claim was also found genuine after verification of accounting procedure, cross-checking of entries and certificate material, so the objection that the refund lacked genuineness failed. On the facts applied, unjust enrichment was held not to bar the refund in the service tax context. The order allowing refund was sustained and the revenue challenge failed. Case-Laws Service Tax Thu, 29 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1551