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2021 (8) TMI 1113 - AT - Service TaxRefund claim - Amount deposited during investigation - no SCN issued to the appellant either for appropriation or for rejection of the amount - HELD THAT:- It is admitted fact that no show cause notice was issued to the appellant for appropriation of the amount nor for rejection of the refund claim. Therefore, the order of rejection of refund claim is bad in law and against the provisions of Finance Act as well as Central Excise Act,1944 - the amount paid during the course of investigation is only an amount of deposit, the same cannot be formed part of service tax. Therefore, rejection of refund claim by the respondent is without authority of law and the same is refundable to the appellant. The appellant is entitled for refund claim - Appeal allowed - decided in favor of appellant.
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