Refund Approved: No SCN Issued for Deposited Amount in Investigation, Rejection Deemed Unauthorized, Amount Refundable.

Refund Approved: No SCN Issued for Deposited Amount in Investigation, Rejection Deemed Unauthorized, Amount Refundable. https://www.taxtmi.com/highlights?id=59418 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 the course of investigation is only an amount of deposit, the same cannot be formed part of service tax. Therefore, rejection of refund claim by the respondent is without authority of law and the same is refundable to the appellant. - AT en-us Fri, 27 Aug 2021 20:31:22 +0530 Fri, 27 Aug 2021 20:31:22 +0530 TaxTMI RSS Generator Refund Approved: No SCN Issued for Deposited Amount in Investigation, Rejection Deemed Unauthorized, Amount Refundable. https://www.taxtmi.com/highlights?id=59418 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 the course of investigation is only an amount of deposit, the same cannot be formed part of service tax. Therefore, rejection of refund claim by the respondent is without authority of law and the same is refundable to the appellant. - AT Highlights Service Tax Fri, 27 Aug 2021 20:31:22 +0530 https://www.taxtmi.com/highlights?id=59418