9911796707
TMI Blog2022 (3) TMI 1323X X X X Extracts X X X X X X X X Extracts X X X X ..... oner(AR) for the Respondent ORDER The only issue that arises for my consideration is whether the authorities are correct in rejecting the refund claim of the appellant made under Section 11B of the Central Excise Act, 1944? 2.1. Brief facts which are relevant for my consideration are that the appellant, a holder of service tax registration under the category of Banking and Other Financial Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 109 ibid. prescribed that any amount paid in pursuance of the declaration made under VCES shall not be refunded, and hence the refund claim filed under the above Scheme was liable for rejection. The appellant filed a detailed reply in response to the show-cause notice but, however, in the adjudication, the Assistant Commissioner sanctioned only a part of it and rejected balance of Rs. 4,9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s non-est; iii. Tax due would mean the service tax due payable under Section 73A of the Finance Act, 1994, but would not include the one which is paid as on 01/03/2013; iv. The Scheme does not authorise for rejection of a refund; v. The amount paid by the appellant was when the issue of taxability of Foreman Commission was pending consideration before the Hon'ble Supreme Court and hence the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per se are not applicable to the facts of the present case. 6.2. Section 109 of the Scheme reads as under:- No refund of amount paid under the Scheme.-any amount paid in pursuance of a declaration made under sub-section (1) of Section 107 shall not be refundable under any circumstances. By reading of the above, it is clear that no amount paid by an assessee in terms of the above Scheme shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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