https://www.taxtmi.com/caselaws?id=365692 Voluntary payment of duty, service tax, interest and penalty after acceptance of audit objections was treated as a valid closure of proceedings without a show cause notice, because the assessee had agreed with the audit findings and the department had prepared the calculation with its assistance. The record showed no coercion or mistake of law, and the payments were made by invoking the settlement-style provisions that permit conclusion of proceedings on acceptance of liability with interest and reduced penalty. On that basis, the refund claim was held not maintainable and rejection of refund was upheld. en-us Fri, 27 Jul 2018 00:00:00 +0530 Wed, 22 Aug 2018 07:59:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365692 Voluntary payment of duty, service tax, interest and penalty after acceptance of audit objections was treated as a valid closure of proceedings without a show cause notice, because the assessee had agreed with the audit findings and the department had prepared the calculation with its assistance. The record showed no coercion or mistake of law, and the payments were made by invoking the settlement-style provisions that permit conclusion of proceedings on acceptance of liability with interest and reduced penalty. On that basis, the refund claim was held not maintainable and rejection of refund was upheld. Case-Laws Central Excise Fri, 27 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365692