TMI Blog2015 (4) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 73(1) of the Finance Act, 1994, it would mean that the tax liability discharged by the appellants would be the tax as accepted and paid by him. In our considered opinion, when the appellants themselves had discharged the tax liability, there cannot be any refund of the amount as the issue is considered as 'closed' by the revenue authorities. - No infirmity in impugned orders - Decided in favour of assessee. - Appeal Nos. ST/290, 291 & 293/2010 - - - Dated:- 4-3-2015 - M. V. Ravindran And P. R. Chandrasekharan,JJ. For the Appellant : Shri Makrand Joshi, Adv. For the Respondent : Shri S V Nair, Superintendent (AR) ORDER Per: M V Ravindran: These three appeals are disposed of by a common order as they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t they are not required to pay the service tax. According to the appellants, the tax collected by the government is in correct and the taxable liability on the services came into effect subsequently hence the refund claims filed by them has to be allowed. It is also his claim that the provisions of Section 73(3) would not be applicable in these cases. 4. The learned Departmental Representative would reiterate the findings recorded by the adjudicating authority as well as the first appellate authority. 5. We have considered the submissions made at length by both the sides and perused the records. On perusal of the records, we find that the issue involved in these cases is regarding the refund claims of an amount paid by the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of such service tax, and inform the Central Excise Officer of such payment in writing, who, on receipt of such information shall not serve any notice under sub-section (1) in respect of the amount so paid: Provided that the Central Excise Officer may determine the amount of short payment of service tax or erroneously refunded service tax, if any, which in his opinion has not been paid by such person and, then, the Central Excise Officer shall proceed to recover such amount in the manner specified in this section, and the period of one year referred to in sub-section (1) shall be counted from the date of receipt of such information of payment. Explanation 1 . - For the removal of doubts, it is hereby declared that the int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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