https://www.taxtmi.com/caselaws?id=762 Service tax paid on self-assessed ST-3B returns was held not refundable where the payment was not shown to have been made in compliance with a show cause notice and the levy had been retrospectively validated by amendment to Sections 68 and 70 of the Finance Act, 1994. In that setting, the taxpayer's own discharge of liability as chargeable tax did not create a refundable payment merely because the original levy was later disputed. The refund claim was therefore rejected, and the earlier distinction drawn from the authority relied on by the assessee was accepted. en-us Wed, 14 Jun 2006 00:00:00 +0530 Sun, 13 Apr 2008 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762 Service tax paid on self-assessed ST-3B returns was held not refundable where the payment was not shown to have been made in compliance with a show cause notice and the levy had been retrospectively validated by amendment to Sections 68 and 70 of the Finance Act, 1994. In that setting, the taxpayer's own discharge of liability as chargeable tax did not create a refundable payment merely because the original levy was later disputed. The refund claim was therefore rejected, and the earlier distinction drawn from the authority relied on by the assessee was accepted. Case-Laws Service Tax Wed, 14 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762