2015 (9) TMI 307

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..... d after adjudication process, if the demand is dropped, the amount deposited has to be considered as pre-deposit or a deposit. Therefore in this case also, the limitation has to be accounted from the date of the adjudication order and not from the date of deposit of the amount. Therefore I do not find anything wrong in the impugned order - Decided against Revenue. - ST/2465/2011-SM - - - Dated:- .....

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..... iming refund of the amount paid by them during the course of investigation. The original adjudicating authority rejected the refund claim and on an appeal filed before the Commissioner (Appeals), the learned Commissioner (Appeals) allowed the appeal. 3. The learned AR submits that the appellant had paid the service tax payable correctly and the amount was paid in 2005-06 itself and the refund c .....

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..... on since any payment made before such conclusion has to be considered as deposit made pending completion of investigation and adjudication. In this case also, the appellant had paid the amount during the course of investigation on the advice given by the investigating officer (it might be force) and after adjudication process, if the demand is dropped, the amount deposited has to be considered as .....

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