Service Tax Payments Made for Specific Past Liabilities; Self-Initiated Refund Not Permitted Under These Circumstances.

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....Refund - wherever the appellant have deposited the service tax, the same has been against the past liability. Such payment is made by the appellant, on being informed during the course of enquiry, by the officers. The same is towards specific past liabilities towards service tax, not a lump sum deposit of undeterminable tax liability - no suo moto refund is possible in such a scenario - AT....