9911796707
TMI Blog2018 (6) TMI 1635X X X X Extracts X X X X X X X X Extracts X X X X ..... th request that the payment was made voluntarily and for not issuing the SCN, the matter should be closed, an undertaking was also given that no refund claim shall be made in future? - HELD THAT:- There is no dispute that the appellant on the objection from the audit voluntarily paid the duty, interest and penalty and also requested that the matter may be closed with this payment and not to issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present case is that whether the appellant is entitled for refund of duty, interest and penalty paid during the course of audit and with request that the payment was made voluntarily and for not issuing the SCN, the matter should be closed, an undertaking was also given that no refund claim shall be made in future. Thereafter, the appellant is of the view that the amount paid by them is not pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the matter may be closed with this payment and not to issue any SCN. The undertaking was also filed that they shall not claim any refund. In these circumstances, the issue is squarely covered by Section 73(3) of the Finance Act, which reads as under: "(3) Where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the person chargeable wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o recover such amount in the manner specified in this section, and the period of "11[eighteen months]" referred to in sub-section (1) shall be counted from the date of receipt of such information of payment." 5. As per the above section, once the appellant opted for voluntary payment of service tax and interest and intimate to the department, the matter shall stand closed and the department has ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
