2013 (4) TMI 554

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....vided by them, hence a show cause notice dt.16.04.2009 was issued to the appellant proposing demand for Service Tax of Rs.1,83,220/- along with interest and imposition of penalties under Section 76, 77 & 78 of Finance Act, 1994 (hereinafter referred to as the Act). The proposals under the said show cause notice was accepted by the adjudicating authority and under his Order-in-Original No.SD-02/OIO-244/09-10, dt.31.03.2010/ 06.04.2010 had confirmed the Service Tax of Rs.1,83,220/- along with interest at applicable rate and also imposed penalty of Rs.200/- per day or @ 2% of the Service Tax amount per month whichever is higher (restricted to the amount of Rs.1,83,220/-) under Section 76 of the Act; penalty of Rs.5,000/- under Section 77 of th....

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....f unjust enrichment and credited to the Consumer Welfare Fund. Aggrieved by such an order, the appellant preferred an appeal before first appellate authority. The first appellate authority also did not find force in the contentions raised by the appellant and upheld the Order-in-Original and rejected the refund claim. 6.Ld.Counsel would draw my attention to the findings of the first appellate authority, after narrating the facts. He would also draw my attention to the findings of the first appellate authority as regards the Chartered Accountants certificate. Subsequently, he would also show me that the Chartered Accountants certificate which is at Page No.69 of the appeal memoranda. He would submit that the Chartered Accountant had giv....

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....sp;  B.G. Chitale 2007 (7) STR 583 (Tri-Mum) d)            Rolling Mills 2009 (247) ELT 497 (Tri-Chen) e)            Punjab Beverages Pvt.Ltd. 2000 (118) ELT 506 (Tri-Del) f)             Plas Pack Industries 2004 (167) ELT 422 (Tri-Mum) 7. Ld.A.R., on the other hand, would submit that the Chartered Accountant's certificate is not specific and has not been given on the principles of standard accounting practices. He would submit that in the judgment of the Hon'ble Supreme Court in the case of Solar Pesticides Ltd 2010 (116) ELT 401 (SC), Hon'ble Supreme Cour....

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....igh Court of Punjab & Haryana in the case of Modi Oil & General Mills 2007 (210) ELT 342 (P&H), has specifically held that the doctrine of unjust enrichment will not apply to a situation, wherein the assessee is directed to pay the amount and pays the same, on being pointed out by the authorities and he claims the refund of the same when he succeeds in the proceedings. The findings of the first appellate authority that this amount has not been shown as receivables, will also not carry the Revenue's case any further, for the simple reason that the Chartered Accountant has given certificate dt.21.04.2011 which reads as under:- We have verified Books of Accounts like Cash/Bank Book and Ledger Accounts of M/s The Eastern Shipping Agency, Ahm....