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TMI Blog2008 (1) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... lenging concurrent findings of the Commissioner of Central Excise Appeals, Bangalore, and the order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Bombay, in case No. A/257-258/212B/2007/CSTB/CI dated 29-03-2007 [2007 (7) S.T.R. 449 (Tri.)] raising following substantial questions of law: (i) Whether refund could be granted without verification of documentary e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not recover the amount from its customers and the compact disc does not reveal the full transaction. There fore, the application was rejected. 4. Aggrieved by the order of rejection, on a refund claim, the assessee filed an appeal before the Commissioner of Central Excise. The Commissioner of Central Excise (Appeals), after hearing both the parties came to the conclusion that the compact disc pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Central Excise was justified in allowing the appeal as the compact disc produced by the assessee was admissible and the certificate produced by the assessee from its Chartered Accountant would satisfy the claim. Accordingly, the appeal of the revenue has been rejected. Being aggrieved by these two concurrent findings, the present appeal is filed raising the aforesaid two questions. 6. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax paid by it from its customers. If the assessee was unable to recover the tax from its customers, the assessee cannot be made to pay the service tax in excess and if such refund is asked, we cannot consider the claim of the applicant as unjust and it is a just money which the assessee is entitled since the same was paid by the assessee in excess. 8. Therefore, we do not see any question of law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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