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2018 (8) TMI 1288 - AT - Service TaxRecovery of amount refunded - duty was paid under protest - Section 11B of Central Excise Act - recovery sought on the ground that the Department has filed appeal before the Hon'ble Apex Court - scope of SCN - Held that:- The original order as well as the appellate order, both have been passed on a ground which is not stated in the show-cause notice and therefore, the demand cannot be confirmed on the basis of a ground which is beyond the scope of show-cause notice. Further the Department did not file any appeal against the Order-in-Original No.51/2005 dt. 25/05/2005 granting refund to the appellant which has attained finality and cannot be offset by demand of refund on the ground that it is erroneous. Appeal allowed - decided in favor of appellant.
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