2010 (11) TMI 78

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..... fying that the excess tax has been borne by the appellants and that the same has not been passed on to any one else – assessee prays for a second chance to be given to the appellants to prove before the original authority that they have not passed on the extra tax burden to anyone else – Held that: - appellants need to be given a second chance – order set aside and the matter is remanded to the or .....

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..... unjust enrichment. The authorities below have held that the appellants have not produced the necessary document to prove that the excess tax paid has not been passed on to their customers. The learned counsel appearing for the appellants states that they have produced a certificate from the Chartered Accountant certifying that the excess tax has been borne by the appellants and that the same has n .....

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