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2019 (8) TMI 428 - CESTAT CHENNAIRefund of service tax - excess payment of service tax - time limitation - section 11B of CEA - HELD THAT:- In the present case, the appellant has deposited ₹ 22,49,339/- towards service tax and ₹ 5,74,130/- towards interest liability. After appropriation of the tax liability and interest demand for the normal period, the appellant has applied for refund of a total amount of ₹ 11,84,105/-. Thus, when computed from the date of adjudication by the Additional Commissioner, who is directed to re-quantify the demand for normal period, the refund claim is filed within time. It is also to be considered that the amount deposited during pendency of the litigation is nothing but a pre-deposit. It is incumbent for the department to conduct an adjudication for quantifying the demand pursuant to the directions of the CESTAT. Thus, only after the adjudicating authority re-quantifies the amount for the normal period, the appellant would be eligible for refund. In case, there is no excess amount, the appellant would not be eligible for refund. Thus, it is only after re-quantification as per the direction of the Tribunal, the issue of refund would arise. Appeal allowed by way of remand.
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