TMI Blog2022 (1) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... e deposit. The Department is directed to refund the said amount of ₹ 2,50,265/- with interest @ 12% p.a. as prescribed under Section 35FF of the Act, from the date of deposit till the date of refund of the said amount - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 50406 of 2021-SM - FINAL ORDER NO. 52109/2021 - Dated:- 17-12-2021 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Sh. Abhilash Kumar, Consultant for the appellant Ms. Tamanna Alam, Authorised Representative for the respondent ORDER This is the second round of litigation. The appellant is claiming refund for the amount, the credit on which was not allowed by the Department at the stage of processing of their application for one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to hearing the appellant, the designated Committee issued form SVLDRS-3 dated 26.12.2019, refusing to give credit for the full amount of pre-deposit of ₹ 5,00,530/- and again insisted that the pre-deposit amount will be ₹ 2,50,265/- and further directed the appellant to pay balance amount of ₹ 2,69,176/-. Thus, Revenue refused to the consideration the other amount of ₹ 2,50,265/- paid under accounting code 0441399. 4. The appellant as advised, in order to avail the scheme, deposited the balance amount by challan of ₹ 2,69,176/- as directed and thereafter they were issued SVLDRS-4 dated 04.03.2020, in full and final settlement of dues relating to the tax dues for the period 01.04.2013 to 01.03.2016. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Section 27 of the Customs Act . 7. Learned Counsel states that under such facts and circumstances the Revenue cannot take advantage of its own wrong doing, first by refusing the credit and or recognise the tax deposited, and then refused the refund of the same treating it tax by way of change of opinion. Accordingly, he prays for allowing the appeal with consequential benefits. 8. Learned Authorised Representative appearing for the Revenue relies on the impugned order. 9. Having considered the rival contentions, I am surprised and amazed at the attitude of the Revenue. This is nothing but a callous attitude of the Department in giving the rightful refund to the assessee, which is highly undesirable. Accordingly, I hold that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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