TMI Blog2023 (2) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... ys at liberty to right back the expenditure debited in profit and loss account by way of adjustment in their capital account. - Refund allowed. Non-appearance of counsel / Chartered accountant in proper dress before the tribunal - Cost of Rs. 2000/- imposed. - Service Tax Appeal No. 50098 of 2022 - FINAL ORDER NO. 50095/2023 - Dated:- 30-1-2023 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Mr. Tej Narayan Saini, Advocate for the Appellant Mr. Mahesh Bhardwaj, Authorised Representative for the Respondent ORDER Heard the parties. 2. The issue in this appeal is whether the amount of refund has been rightly credited to Consumer Welfare Fund on the ground of unjust enrichment. 3. The brief facts are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, it amounts to passing on the incidence indirectly, and accordingly, they have not passed the bar of unjust enrichment. Accordingly, he modified the Order-in-Original and directed that the amount is liable to credit to Consumer Welfare Fund. 5. Being aggrieved the appellant-assessee is before this Tribunal inter alia on the ground that admittedly, the appellant have paid the amount at the investigation stage, pursuant to audit objection, under protest. Further, there is no evidence that the appellant have collected this amount from their customer. Admittedly, the services or sale are provided to the customer in past, prior to audit, wherein service tax liability was disputed. Only for the reason that the appellant have debited such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . An assesse is always at liberty to right back the expenditure debited in profit and loss account by way of adjustment in their capital account. 9. In view of my aforementioned findings and observations, I allow this appeal and set aside the impugned Order-in-Appeal. The appellant is entitled to consequential benefits. 10. The Learned Chartered Accountant, Mr. Tej Narayan Saini has appeared before this Tribunal without being properly dressed. Accordingly, cost of Rs. 2,000/- is imposed. He is directed to deposited Rs. 2000/- in Prime Minister Cares Fund within a period of 15 days from today, and file compliance report before A.R. (Adm) of this Tribunal. (Order dictated in the open Court) - - TaxTMI - TMITax - Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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