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2022 (3) TMI 1323 - AT - Service TaxRefund of Service Tax - Foreman Commission - amount paid under VCES would partake the character of tax or it is only a deposit - tax dues under Section 73A of the Finance Act, 1994 - Section 11B of the Central Excise Act, 1944 - HELD THAT:- The claim of the appellant is not a refund under Section 11B ibid. simplicitor , the appellant was tempted by the Scheme introduced whereby, in compliance with the payment of taxes, certain benefits would pass on to such taxpayers. Hence the decisions / orders relied on by the appellant which are mainly on Section 11B per se are not applicable to the facts of the present case. It is clear that no amount paid by an assessee in terms of the above Scheme shall be refunded under any circumstances, which is quite obvious since, the Scheme would also pass on some benefits to the taxpayer like reduction in interest or waiver of penalty, etc. as the case may be. Clearly there was no compulsion on any of the assessees and hence, it was a voluntary option exercised by the assessee to opt for the Scheme perhaps because of other benefits that would ensue. Having opted, the rules and regulations prescribed thereunder alone are very much applicable and, because of it being a special enactment, the same excludes the applicability of general law governing the refund provisions. Appeal dismissed.
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