TMI Blog2008 (5) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... ies of the books of accounts were produced - appeal is allowed by way of remand - original authority is directed to pass fresh order on the question of unjust enrichment - S/7/2001 - 511/2008 - Dated:- 26-5-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri T.R.K. Kumarasingh, Advocate, for the Appellant. Shri M.K.A.K. Mohideen, JDR, for the Respondent. [Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orwarding Agent for payment of Service tax from the appellant's account; (ii) Certificate from Chartered Accountant for payment of service tax and also to show that the incidence of service tax had not been passed on to any other person; (iii) Xerox copies of balance sheet and profit and loss accounts for the years 1997-98 and 1998-99 and what is called "account copy of service tax paid up to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax to them. It is also submitted that the copies of the relevant books of accounts covering the said period were also produced but the same were not examined. Finally, it is submitted that, given an opportunity, the appellants can produce the original books of account (audited) to enable the original authority to re-examine the appellant's claim for cash refund of service tax. The learned JD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lower authorities harped at length on the Chartered Accountant's certificate and none cared to examine the relevant books of accounts, perhaps for the reason that the originals were not produced. What appears from the records is that only xerox copies of the books of accounts for the years 1997-98 and 1998-99 were produced. For the period 1999-2000, apparently, what was produced was an unaudited " ..... X X X X Extracts X X X X X X X X Extracts X X X X
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