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2018 (6) TMI 1635 - AT - Service TaxWhether the appellant is entitled for refund of duty, interest and penalty paid during the course of audit and with request that the payment was made voluntarily and for not issuing the SCN, the matter should be closed, an undertaking was also given that no refund claim shall be made in future? - HELD THAT:- There is no dispute that the appellant on the objection from the audit voluntarily paid the duty, interest and penalty and also requested that the matter may be closed with this payment and not to issue any SCN. The undertaking was also filed that they shall not claim any refund. The issue is squarely covered by Section 73(3) of the Finance Act, once the appellant opted for voluntary payment of service tax and interest and intimate to the department, the matter shall stand closed and the department has no liberty to issue any SCN, that means the issue stand closed. Neither the assessee can dispute the same nor the department has opportunity to issue any SCN. Therefore, at a later period coming with the refund is absolutely contrary to the provision of Section 73(3) of the Finance Act, 1994. Appeal dismissed - decided against appellant.
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