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Service Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Refund of amount deposited as service tax during investigation - ...

Service Tax

April 3, 2015

Refund of amount deposited as service tax during investigation - not hit by limitation under Section 11B of the Central Excise Act 1944 - refund allowed - AT

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  2. Refund of duty paid during investigation - amount paid as pre-deposit or the amount paid during investigation cannot be considered as duty. For refund of such...

  3. Refund claim rejected as time bared - the amount deposited by the appellant during the investigation can never be construed as a duty - it is held as deposited under...

  4. Refund of Service tax paid by mistake - amount mistakenly paid was thus a deposit or not - refund rejected observing that the appellant were registered with the...

  5. Refund claim - unjust enrichment - Merely because it was shown as expenditure, the department cannot contend that pre-deposit made by appellant is hit by unjust...

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  7. Refund claim - pre-deposit - As soon as the order appropriating such fine was set aside, they became eligible to refund of the deposits made during the investigations -...

  8. Unjust enrichment - during investigation appellant deposited an amount of Rs.18,75,000/- under protest by debit entries in the cenvat credit account - refund allowed - AT

  9. Refund claim - Amount deposited during investigation - no SCN issued to the appellant either for appropriation or for rejection of the amount - the amount paid during...

  10. Refund of service tax paid - unjust enrichment - Tribunal on merit of claim held that no service tax is payable - the adjudicating authority did sanction the refund but...

 

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