Whether data in "CD" can be a admissible evidence for refund claim under Section 11B? Whether data in CD can be used to prove that the incidence of service tax liability has not been transferred to other party i.e. there is no enjust enrichment?

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....er party i.e. there is no enjust enrichment?<br>Refund Service Tax Practice Manual<br>Service Tax<br>Manuals<br>Dated:- 7-4-2015<br>21 - Refund Yes. In the case of Standard Chartered Bank [2007 (3) T....