2008 (5) TMI 98

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....ingh, Advocate, for the Appellant. 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 totallin....

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.... for the years 1997-98 and 1998-99 and what is 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 par....

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....l authority to re-examine the appellant's claim for 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 ....

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.... produced. For the period 1999-2000, apparently, what was produced was an unaudited "account copy of service tax paid upto 31-8-99". Now that the learned counsel, under instructions, undertakes to produce the relevant books of accounts in original before the original authority to enable that authority to re-examine the case, we are of the view that, for the ends of justice, an opportunity must be ....