COMMISSIONER OF SERVICE TAX Vs. STANDARD CHARTERED BANK

JUDGEMENT

(1.) THIS appeal is by the revenue challenging 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 evidences including the documents referred to Section 12A of the Central Excise Act? (ii) Whether refund would be admissible without examining the applicability of principles of unjust enrichment as laid down under the provisions of Section 11(B)(2) to Central Excise Act, 1944?

(2.) WE have heard Shri Shashikantha, learned Counsel for the appellant.

(3.) BEING aggrieved by the order passed by the Commissioner of Central Excise, the revenue filed an appeal before the Tribunal. The Tribunal after considering the order passed by the original authority as well as the order of Commissioner of Central Excise held that the Commissioner 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.