TMI Blog2020 (1) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... AND SERVICE TAX APPELLATE TRIBUNAL [2017 (7) TMI 11 - MADRAS HIGH COURT] had held that such certificate of Chartered Accountant cannot be the sole evidence for concluding that the burden of tax has not been passed on - In the present case, the 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. The conclusion arrived at by the authorities below that the appellant has not passed the test of unjust enrichment cannot sustain - refund allowed - appeal allowed - decided in favor of appellant. - Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant 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 submitted that service tax was not collected from customers. He submitted that the appellants had paid the amount only after the confirmation by the original authority. They had, however, contested the matter before the Tribunal and the demand was set aside allowing the appeal filed by the appellant. He adverted to para 8 of the Order-in-Origin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his reason, the Hon ble High Court had held that such certificate of Chartered Accountant cannot be the sole evidence for concluding that the burden of tax has not been passed on. In the present case, the 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 has not passed the test of unjust enrichment cannot sustain. The impugned order is set aside. Appeal is allowed with consequential reliefs, if any. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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