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TMI Blog2021 (1) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tribunal passed the order and dropping the demand of service tax for extended period of limitation alongwith interest and the said order is final. In that circumstances, the refund claim filed consequent that order is admissible in the eyes of law. The refund claim alongwith interest to be paid by the department within one month from the date of receipt of this order is allowed - appeal allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but the department issued show cause notice by invoking the extended period of limitation. The matter was adjudicated, the demands of service tax alongwith interest paid by the appellant were appropriated and the penalties were also imposed. Against the said order, the appellant filed appeal before this Tribunal and prayed that in this case the extended period of limitation is not invokable as wha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded that the appellant has already paid service tax alongwith interest in terms of Section 73 (3) of the Finance Act, 1994, the proceedings stand concluded, therefore, the refund of the amount claimed by the appellant is not admissible. Against the said order, the appellant is before me. 3. The Ld. Counsel for the appellant submits that as this Tribunal has already settled that the extended per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Components Pvt. Ltd. 2004 (165) ELT 136 (S.C.) whatever admitted by the assessee, the same is not required to be proved and the same is final. He also drew my attention in the case of Subhash Chand Surana vs. CCE, Indore-2019 (27) GSTL 518 (Tri.-Del.) to say that when assessee has admit their tax liability, in that circumstances, the same cannot be challenged later on. 5. Heard the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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