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Whether data in "CD" can be a admissible evidence for refund claim under Section 11B? Whether data in CD can be used to prove that the incidence of service tax liability has not been transferred to other party i.e. there is no enjust enrichment?

Whether data in CD can be a admissible evidence for refund claim under Section 11B? Whether data in CD can be used to pr .....

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nt? - Dated:- 7-4-2015 - 21 - Refund Yes. In the case of Standard Chartered Bank [2007 (3) TMI 67 - CESTAT, MUMBAI] , it .....

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z. CD was not admissible evidence. We find that this contention is no longer tenable, as the department itself has accep .....

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