2015 (9) TMI 307

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....e Commissioner (Appeals) allowing the refund claim by the party. 2. The facts, in brief, are as under: An offence case was registered against the assessee on the ground that they had not paid service tax on GTA service and business auxiliary service (BAS). The total amount of demand came to be Rs. 33,42,745/-. After investigation, show-cause notice was issued and in adjudication, demand in relat....

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.... was held that if an assessee was forced to make a payment and payment made by the assessee was not voluntary, such payment can be treated as one made under protest and cannot be thrown out on the ground of limitation. The Commissioner has also relied upon the decision of this Tribunal in the case of Foods, Fats and Fertilisers Ltd. [2010 (20) STR 482 (Tri. Bang.)], wherein it was held that once t....