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2023 (1) TMI 742 - AT - Service TaxRefusal of refund claim - It is further urged that the refund was rejected by the Department on the flimsy grounds, inspite of having accepted the consolidated return - HELD THAT:- The appellant have admittedly filed consolidated return for the period April to September, 2010, and were advised not to consider this amount of Rs.39,09,130/- (by challan) towards adjustment of taxes. Further as advised they have applied for refund of this amount as wrongly deposited. Further, the return filed during adjudication proceedings for the Escrow account, where appellant has shown nil taxable receipt and nil tax liability, and the said amount was deposited through challan as excess payment, has not been rejected by the Department. The appellant is entitled to refund of Rs.39,09,130/-. The Adjudicating Authority is directed to grant refund with interest as per rules, within a period of 45 days from the date of receipt of copy of this order - Appeal allowed.
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