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Issues:
Refund claim rejection based on self-assessment of service tax paid under protest. Analysis: The appeal challenged the rejection of a refund claim by the appellant, who had paid service tax under protest based on a direction from the Superintendent of Central Excise. The appellant argued that the payment was made under coercion, as indicated in a letter expressing disagreement with the authority's views on the matter. The departmental representative contended that the issue was settled by a previous decision involving J.K. Industries Limited. The Tribunal noted that the appellant had calculated and paid the service tax amount on their own initiative, without specific insistence from the revenue authority, constituting a form of self-assessment. The Tribunal referenced the decision in the J.K. Industries Limited case, which deemed service tax paid through self-assessment as a valid collection by the government, thus non-refundable to the taxpayer. Given the similarity of the issues, the Tribunal concluded that the present case fell within the scope of the previous Division Bench decision. Consequently, the Tribunal dismissed the appeal, citing alignment with the precedent set by the Division Bench ruling. In summary, the Tribunal upheld the rejection of the refund claim, emphasizing the self-assessment nature of the service tax payment made by the appellant. The decision rested on the principle established in the J.K. Industries Limited case, which deemed such payments as valid and not subject to refund, ultimately leading to the dismissal of the appellant's appeal.
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