TMI Blog2016 (4) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the conclusion of the financial year, the appellant entered into supplementary agreement with Kerala Venture Capital Fund to the effect that management fee would be based on actual expenditure and fee collected in excess would be refunded to the appellant. The management fund was therefore reduced to ₹ 28,00,000/-. The appellant applied for refund of ₹ 60,000/- which was paid in exce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal is preferred against Annexure F order of the CESTAT dated 25.09.2007. 2. Heard Sri.Benny P. Thomas, learned counsel appearing for the appellant and Sri.John Varghese, learned Senior Standing Counsel for the CBEC. 3. It is contended by the learned counsel for the appellant that the necessary particulars showing the actual amount received from the recipient of the service and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 and 27.10.2004 respectively was also produced. Relying on the decision reported in Shiva Analyticals (I) Ltd. v. Commissioner of Service Tax, Bangalore [2007 (7) STR 35], it was urged that Chartered Accountant's certificate was liable to be accepted. However, the said contention was not accepted on the ground that the refund was made only on 27.10.2004 and that the materials should have b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Final orders in this regard shall be passed by the original authority within a period of two months from the date of receipt of a copy of this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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