TMI Blog2024 (1) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... t appellant during audit objection resisted the demand of reversal of Cenvat credit and have debited the same under protest ; such recovery of amount before creation of liability was without authority of law and cannot be treated as tax but revenue deposit only. It is settled law that section 11B has no application to revenue deposit made during investigation. Reliance in this behalf is placed on the decision of M/s. Parle Agro Pvt Ltd 2021 (5) TMI 870 - CESTAT ALLAHABAD] in which it is held that section 11B has no application to revenue deposit, and such deposits are required to be refunded with interest @ 12% from the date of deposit. The impugned order is set aside - Appeal allowed. - HON'BLE MEMBER ( JUDICIAL ) , MR. RAM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficers of audit, paid an amount of Rs. 4,57,049/- under protest, in respect of which appeal of the appellant was allowed by this Tribunal and has attained finality. Pursuant thereto, appellant filed refund claim; however, a show cause notice was issued mainly that claim has to pass test of unjust enrichment under section 11B (2) of the Act. The Assistant Commissioner held that the test of unjust enrichment would apply and that chartered account in his second certificate has stated that claim amount has been expensed out in profit and loss account and on that basis denied the refund claim amounting to Rs. 4, 23,059. The Commissioner (Appeals) upheld the Order of Assistant Commissioner and hence the present appeal of appellant against the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. I have carefully considered the submissions made by both the sides and perused the records. I find that the refund claim pertained to Cenvat credit of service tax paid on product liability and recall insurance premium which was denied by revenue on the ground that the same are post removal services. This tribunal vide Order dated 27.09.2018 set aside the Order-In-Appeal and held that product liability and recall insurance services falls within the definition of input services of a manufacturer and appellant is eligible to Cenvat credit. That Order dated 27.09.2018 of this Tribunal has attained finality. 4.1 It can be seen that amounts so paid during audit objection was not duty on clearance of goods, but effectively reversal of Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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