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2015 (4) TMI 173 - AT - Service TaxDenial of refund claim - refund claims of an amount paid by the appellants on a direction of the DGCEI - 'Construction of Complex Service - Held that:- It can be seen from the above section 73(3) that the said section is not ambiguous and very clearly lays down that the Central Excise officer shall not serve any notice on the appellant if the payment which has not been paid or has been short-paid is ascertained by the Central Excise officer and paid before the service of notice, no notice requires to be issued to the assessee. The provisions of sub-section are very clear and if no notice is issued to the appellants under Section 73(1) of the Finance Act, 1994, it would mean that the tax liability discharged by the appellants would be the tax as accepted and paid by him. In our considered opinion, when the appellants themselves had discharged the tax liability, there cannot be any refund of the amount as the issue is considered as 'closed' by the revenue authorities. - No infirmity in impugned orders - Decided in favour of assessee.
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