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TMI Blog2011 (1) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... Veeraiyan, J. Shri Mayank Garg, Advocate for the Appellants Shri Krishna Pratap Singh, SDR for the Respondent Per M. Veeraiyan: This is an appeal against the order of the Commissioner (Appeals) No. 150(GRM)ST/JPR-I /2007 dated 27.8.07 by which order of the original authority dated 3.4.2007 rejecting the refund claim has been upheld. 2. Heard both sides. 3.1 The basic dispute was whether the appellants were liable to pay Service Tax on the activities of repairing and maintenance of gas cylinders relating to period 1.7.03 to 31.3.04. Both sides agree that the dispute is settled by the order of the Commissioner (Appeals) dated 28.4.06 holding that the appellants need not pay service tax. Therefore, on merits, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ust enrichment, he submits that they produced letter from the Customers namely, IOCL to the effect that the appellants were required to hear the tax obligation. They also produced Chartered Accountant s certificate to the effect that they neither charged the tax nor realised amount of service tax from the customers. These two evidences were sufficient for the purpose of proving that they have not passed on the burden of tax to the customers. He fairly submits that they have not produced the letter dated 22.5.04 written by them to IOCL for which the IOCL has sent clarification vide their letter dated 1.7.04 that the appellants are responsible for paying the tax. 4.3 He also submits that they have not charged and collected the Service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds the challenge to the order on the ground of unjust enrichment, the learned Advocate relies on the certificate issued by IOCL and the Chartered Accountant s certificate. As rightly pointed out by learned SDR, the position relating to other customers has not been discussed in the orders of the authorities below. The basis on which the Chartered Accountant s certificate has been prepared has not been furnished by the appellants. I deem it appropriate that the appellants are given another opportunity to prove their claim that tax burden has not been passed on to the customers. 7. In view of the above, the appeal is disposed of as follows: a) The finding of the authorities below that their claim has been received on 18.8.06 is held to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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