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of <h1>Court Rules CD Data Admissible for Refund Claims u/s 11B, Citing IT Act and Service Tax Rules.</h1> Data stored on a CD can be considered admissible evidence for a refund claim under Section 11B, as demonstrated in a case involving a financial institution. Initially, the refund claim was rejected on the grounds that the CD was not admissible. However, the department later accepted the CD as valid evidence, referencing Section 4 of the Information Technology Act, 2000, and Rule 5(1) of the Service Tax Rules, which allow for the acceptance of computerized data maintained by the assessee. This establishes that the incidence of service tax liability has not been transferred to another party, thus avoiding unjust enrichment.
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