2010 (3) TMI 481

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....sh Thete, SDR, for the Respondent. [Order]. - The appellant is a branch of the company engaged in the distribution of Fans. During the period from April 2006 to June 2007, appellant paid service tax without claiming the benefit of 75% of abatement by mistake. On realizing the same, they filed refund claim which was rejected initially but subsequently allowed. Commissioner in exercise of his pow....

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.... the factors which are taken into account based on market conditions. Therefore, the price is not at all affected by the service tax element. In addition, he also submitted that appellant had produced a certificate from Chartered Accountant who certified that there was no change in pricing structure before the period when appellant was not claiming the benefit of service tax or was not paying serv....

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....made available by the noticee in support of claim. I find that the noticee has tried to prove that there is no unjust enrichment on the basis of a certificate of Chartered Accountant, which states that the demand of fright, during April 06 to July 07, in the pricing structure of the product has recovered uncharged. He has stated this safely on the basis of pricing structure given by the company to....