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2022 (7) TMI 767 - AT - Service TaxRefund claim - time limitation - Denial of refund of certain amount deposited through GAR challan - HELD THAT:- It is seen that the appellant deposited a certain amount through GAR challan. The appellant has thereafter, in three days informed the revenue that the said deposit is in the nature of a deposit under Rule 6 (1A) of Service Tax Rules. The said deposit has never been adjusted against any tax liability in any subsequent return filed by appellant. In this circumstances, it is found that the amount deposited has never attained character of tax or duty. Appeal allowed.
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