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2015 (9) TMI 262 - AT - Service TaxDenial of refund claim - Duty paid along with interest at the instance of Audit team - No proceedings initiated for duty demand - whether the refund made by the appellants is barred by limitation or not - Held that - Appellants debited the Cenvat credit on the instructions of the audit team. The audit has no jurisdiction to adjudicate the disputed issue. Once the debit is made at the instructions of the audit team the Revenue is under a legal obligation to initiate proceedings for confirmation of the amount in question by deciding on the disputed legal issue. No such proceedings by way of show-cause notice stands initiated against the appellants and the deposit so made by them does not stand forfeited or appropriated towards any confirmed demand. As such in my view the appellants are right in contesting that deposit made during the audit cannot be held to be falling under the umbrella of Section 11B of the Central Excise Act. - Impugned order is set aside - Decided in favour of assessee.
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