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2020 (3) TMI 260 - AT - Service TaxRefund of pre-deposit - period of limitation - unjust enrichment - dispute related to demand of service tax settled in favor of appellant / assessee - HELD THAT:- The amount was paid by way of pre-deposit subsequent to passing of the order-in-original pending disposal of appeal as required under Section 35F of the Central Excise Act. As per Section 35FF, an assessee is entitled to refund by way of consequential relief on being successful in appeal. Section 35FF provides (as amended / substituted w.e.f. 06.08.2014) – Where any amount deposited by the appellant under Section 35F is required to be refunded consequent upon the order of the appellate authority, there shall be paid to the appellant interest at such rate, fixed by the Central Government, by notification in the Official Gazette, on such amount from the date of payment of the amount, till the date of refund of such amount. Thus, an assessee is ipso facto under the law, entitled to refund on being successful in appeal of the amount deposited under Section 35F of the Act read with Section 83 of the Finance Act, 1994. Further, Section 35F read with Section 35FF does not provide for any refund application to be made by the assessee after being successful in appeal - the limitation prescribed under Section 11B is not applicable for refund claim under Section 35FF. Appeal allowed - decided in favor of appellant.
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