Refund of penalty - there was no need to pay penalty - the said amount was suo moto deposited by the...

Refund of penalty - there was no need to pay penalty - the said amount was suo moto deposited by the respondent while discharging the service tax and interest, which in my view, cannot be designated or termed as penalty. At best, it could be considered as an extra payment made - refund allowed - AT .....

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