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2017 (2) TMI 23 - HC - Service TaxRefund - period of limitation - service tax was paid under pressure from the department - Whether the CESTAT was correct in allowing the Appeal of the Respondent contrary to the ground of limitation under the provisions of Section 11 B of the Central Excise Act, 1944 as made applicable to the service tax matters? - Held that: - A conjoint reading of the letters establishes that the payments were made under protest. If the payments were made voluntarily and without reservation the assessee would not have addressed either of the letters dated 07.06.2006. The fact that by the letters the assessee contended that it was not liable to pay the tax, sought a clarification and protested about it being required to pay the amount under pressure from the Department indicates that the assessee made the payments under protest. The nature of the contents of the letter further establishes the same. The assessee referred to the provisions of law, analysed the same and expressly contended that it was not liable to service tax. In that view of the matter, it cannot be said that the payments were made voluntarily and without protest - appeal allowed - decided in favor of assessee.
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