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TMI Blog2020 (1) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent ORDER Brief facts are that the appellants were traders in furniture items and are registered with the department under GTA Services. They were engaged in providing Modular Kitchen in the premises of customers and the department was of the view that such activity would fall under the category of 'Completition of Finishing Services'. Show-cause notice was issued to the appellant dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant has not produced evidence to show that the tax burden has not been passed on to another. Although, they appealed against this before the Commissioner (Appeals), the order of rejection of refund was sustained by Commissioner (Appeals). Aggrieved, the appellant is now before the Tribunal. 2. The learned counsel Shri B. Jayagopi appeared and argued the matter for the appellants. It is su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f M/s. Shopper's Stop Ltd., Vs Commissioner of Customs (Exports), Chennai reported in 2018(8) G.S.T.L.47 (Mad.,) to argue that Chatered Accountant's Certificate cannot be the sole evidence to conclude that the incidence of tax has not been passed on to another. 4. Heard both sides. 5. The refund has been rejected on the ground that it is hit by unjust enrichment. It is undisputed fact that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chartered Accountant's Certificate has categorically certified that the burden has not been passed on to another. These documents show that VAT has been collected. There is no collection of service tax. All these facts establish that the burden of tax has not been passed on to another. For these reasons, I am of the view that the conclusion arrived at by the authorities below that the appellant h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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