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2015 (4) TMI 173 - CESTAT MUMBAI

2015 (4) TMI 173 - CESTAT MUMBAI - TMI - Denial of refund claim - refund claims of an amount paid by the appellants on a direction of the DGCEI - 'Construction of Complex Service - Held that:- It can be seen from the above section 73(3) that the said section is not ambiguous and very clearly lays down that the Central Excise officer shall not serve any notice on the appellant if the payment which has not been paid or has been short-paid is ascertained by the Central Excise officer and paid b .....

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' 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 pertain to the same issue and the facts. 2. The relevant facts that arise for consideration are that the o .....

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ppellants herein paid the amount to the Treasury and also filed an application under Section 73(3) of the Finance Act, 1994. Subsequently, all the appellants entertained a view that they are not required to pay the service tax as has been paid by them. All the appellants filed refund claims for the amounts paid by them on direction of the DGCEI. On receipt of such refund claims, the adjudicating authority issued a show cause notices. After following the due process of law, the adjudicating autho .....

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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 perusa .....

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venue authorities that that case may be closed as per the provisions of section 73(3) of the finance act 1994. 7. On this factual background, we need to consider the submissions made by the learned Counsel. We find, the learned Counsel's main contention is that the provisions of Section 73(3), if had to be applied, in that case, the appellants were required to follow the proper provisions as to file the declaration and the same has to be accepted by the adjudicating authority. We find that t .....

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nt thereof, or on the basis of tax ascertained by a Central Excise Officer before service of notice on him under sub-section (1) 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 hi .....

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