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2013 (4) TMI 554 - AT - Service TaxRefund claim for excess Service Tax paid on being pointed out by the Audit party - rejection of claim on the principle of unjust enrichment and credited to the Consumer Welfare Fund - FAA rejected Chartered Accountant’s certificate indicating it not disclosing accounting practices whatsoever and that the said certificate is based on the accounts - Held that:- Findings of the FAA are far from reality, in as much as it can be seen from the Chartered Accountant’s certificate that it has categorically certified that he has verified the books of accounts like Cash/Bank Book and Ledger Accounts and on verification, he has certified that the amount has not been passed on by the appellant to their clients. See Crane Betel Nut Powder Works [2009 (6) TMI 530 - CESTAT, BANGALORE] & Mangal Textile Mills Pvt.Ltd. (2002 (2) TMI 133 - HIGH COURT OF GUJARAT AT AHMEDABAD) wherein held that certificate of Chartered Accountant produced by the appellant was not disputed by the Revenue authorities, by bringing on record any other opinion contrary to the Chartered Accountants certificate. In favour of assessee.
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