TMI Blog2008 (1) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... sed for the first time before HC – no question of law arise - C.E.A. No. 138 of 2007 - - - Dated:- 24-1-2008 - K.L. Manjunath and A.S. Bopanna, JJ. [Order per : K.L. Manjunath, J.]. - This appeal is by the revenue challenging concurrent findings of the Commissioner of Central Excise Appeals, Bangalore, and the order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Z ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stomers. Therefore, it has right to claim for refund. The refund application filed by the assessee has been rejected by the Original Authority on the ground that the assessee has produced only the compact disc to show that the assessee did not recover the amount from its customers and the compact disc does not reveal the full transaction. There fore, the application was rejected. 4. Aggrieved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der passed by the Commissioner of Central Excise, the revenue filed an appeal before the Tribunal. The Tribunal after considering the order passed by the original authority as well as the order of Commissioner of Central Excise held that the Commissioner of Central Excise was justified in allowing the appeal as the compact disc produced by the assessee was admissible and the certificate produced b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be raised by the revenue. Even if it is treated as a pure question of law, even then the revenue has no case on merits since the assessee is asking for refund of the excess service tax paid by it on account that the assessee could not recover the service tax paid by it from its customers. If the assessee was unable to recover the tax from its customers, the assessee cannot be made to pay the servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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