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2022 (1) TMI 132 - AT - Service TaxRefund of CENVAT Credit - processing of application for one time settlement under SVLDR scheme - refusal of refund by way of change of opinion - HELD THAT:- This is nothing but a callous attitude of the Department in giving the rightful refund to the assessee, which is highly undesirable. Accordingly, it is held that the amount of ₹ 2,50,265/-, which was deposited under wrong head by a common challan, should have been credited to the appellant at the time of processing of SVLDRS application. In such facts and circumstances, the said amount remains with the Department by way of Revenue deposit. The Department is directed to refund the said amount of ₹ 2,50,265/- with interest @ 12% p.a. as prescribed under Section 35FF of the Act, from the date of deposit till the date of refund of the said amount - appeal allowed - decided in favor of appellant.
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