Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2015 (9) TMI 307

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d after adjudication process, if the demand is dropped, the amount deposited has to be considered as pre-deposit or a deposit. Therefore in this case also, the limitation has to be accounted from the date of the adjudication order and not from the date of deposit of the amount. Therefore I do not find anything wrong in the impugned order - Decided against Revenue. - ST/2465/2011-SM - - - Dated:- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iming refund of the amount paid by them during the course of investigation. The original adjudicating authority rejected the refund claim and on an appeal filed before the Commissioner (Appeals), the learned Commissioner (Appeals) allowed the appeal. 3. The learned AR submits that the appellant had paid the service tax payable correctly and the amount was paid in 2005-06 itself and the refund c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on since any payment made before such conclusion has to be considered as deposit made pending completion of investigation and adjudication. In this case also, the appellant had paid the amount during the course of investigation on the advice given by the investigating officer (it might be force) and after adjudication process, if the demand is dropped, the amount deposited has to be considered as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates