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2016 (4) TMI 940 - HC - Service TaxRefund of Service tax paid in excess - Banking and Financial Services - Unjust enrichment - production of certificate of Chartered Accountant showing that excess amount collected had been refunded on 31.03.2004 and 27.10.2004 respectively - Held that:- the evidence produced by the appellant before the appellate authority should be considered by the original authority. Annexure D,E and F orders are set aside and the matter is remanded to the original authority to consider in the light of the materials produced by the appellant before the appellate authorities whether it would be entitled to refund of the service tax paid in excess. - Matter remanded back
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