2012 (9) TMI 272

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..... and under protest - appellant is following cash method of accounting and the Chartered Accountant's certificate specifically states that incidence has not been passed on - appellants have been able to show that there is no unjust-enrichment - appeals are allowed - ST/473-474 OF 2010 - A/241-242/WZB/AHD OF 2012 - Dated:- 17-1-2012 - B.S.V. MURTHY, J. V.N. Shah for the Appellant. J.S. .....

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..... for the amounts paid in 2006-07. The claim has been rejected on the ground that the appellant have not been able to cross the hurdle of unjust-enrichment. 3. The learned Chartered Accountant on behalf of the appellants submitted that appellant is following the cash method of accounting and therefore, as soon as the service tax payment was made it had to be booked in the expenditure account; fu .....

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..... at in the financial accounts, this amount was shown as recoverable and in the absence of any such showing, the presumption of the law is against the appellant and therefore, the decision taken by the lower authorities has to be upheld. 4. I have considered the submissions made by both the sides. In this case the appellant have tried to ensure that the law is followed and is implemented properl .....

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