2016 (11) TMI 705

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Appellant None appeared for the Respondent ORDER Per S. K. Mohanty This appeal is directed against the impugned order dated 12.12.2011 passed by the Commissioner (Appeals), Customs and Central Excise, Bhopal. The grievance of Revenue is that the unjust enrichment aspect has not been properly dealt with by the Ld. Commissioner (Appeals) in the impugned order. 2. None appeared for th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... with the authority in the form of Rs. 10/- Indian non judicial stamp certifying that (1) We have certified that we have paid service tax amount to the Central Government from our own fund we have not collected the service tax for which refund claim has been filed from my customer/consumer. (2) It is certified from my balance sheet that we have paid the service tax after my gross profit supporting....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ves light to the non passing of the incidence of duty to the ultimate consumer. The respondent in addition to above evidences has also come before me with a Chartered Accountant Certificate, certifying the respondent did not collect duty from their customers. The said certification read as under:- TO WHOM SO EVER IT MAY CONCERN This is to certify that on the basis of boo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s had verified the entire books of accounts and has come to a categorical conclusion that respondent has not passed on the burden of Service tax to the customers nor they have recovered the same from the customers. The certificate also categorically states that the respondents had borne the incidence of service tax. Thus when the tax paid is deducted from their profit well supported by CA....