2008 (5) TMI 98

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.... Shri M.K.A.K. Mohideen, JDR, for the Respondent. [Order per: P.C. Chacko, Member (J)]. - After examining the records. hearing both sides, we find that, in this appeal the appellants are challenging the denial of cash refund of service tax by the lower authorities. During the period of dispute [14-8-97 to 14-8-99] the appellants had paid service tax totalling to Rs. 91,249/- on Clearing and Forwa....

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....s called "account copy of service tax paid up to 31-8-1999". After holding that the Chartered Accountant's certificate is not a valid evidence against unjust enrichment, the original authority denied cash refund on the ground of unjust enrichment, after sanctioning the refund claim on merits. Aggrieved by the Assistant Commissioner's decision the party preferred appeal to the Commissioner (Appeal....

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....or cash refund of service tax. The learned JDR submits that the Chartered Accountant's certificate, not supported by the relevant invoices, were only to be rejected. In this connection, he has relied on the Tribunal's decision in Commissioner v. Eltech Enterprises - 1999 (112) E.L.T. 877 (Tribunal), wherein a Chartered Accountant's certificate, not supported by the relevant sales bills, was held t....