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Assessee's Refund Claim Approved for Erroneous Service Tax Payment; Self-Assessment Not Equivalent to Official Assessment u/s 73.

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....Refund of erroneously paid service tax - during the relevant period, the activity was not subject to service tax - the assessee was justified in filing the refund claim as the self-assessment cannot be considered as an assessment made by an officer under Section 73 against which an appeal or challenge lies. - AT....