https://www.taxtmi.com/caselaws?id=30787 The Appellate Tribunal CESTAT, Chennai remanded the case to the original authority for further examination in a challenge against the denial of cash refund of service tax. The Tribunal found that the lower authorities had not adequately considered all evidence, particularly the original books of accounts. The appellants were granted the opportunity to present additional evidence and arguments to establish that there was no unjust enrichment, leading to the appeal being allowed for reconsideration. en-us Mon, 26 May 2008 00:00:00 +0530 Tue, 21 Apr 2009 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30787 The Appellate Tribunal CESTAT, Chennai remanded the case to the original authority for further examination in a challenge against the denial of cash refund of service tax. The Tribunal found that the lower authorities had not adequately considered all evidence, particularly the original books of accounts. The appellants were granted the opportunity to present additional evidence and arguments to establish that there was no unjust enrichment, leading to the appeal being allowed for reconsideration. Case-Laws Service Tax Mon, 26 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30787