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TMI Blog2021 (8) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... iation of the amount nor for rejection of the refund claim. Therefore, the order of rejection of refund claim is bad in law and against the provisions of Finance Act as well as Central Excise Act,1944 - the amount paid during the course of investigation is only an amount of deposit, the same cannot be formed part of service tax. Therefore, rejection of refund claim by the respondent is without aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 018. The statement was recorded. During the course of investigation, 13 lakhs was deposited but thereafter neither the said amount was appropriated nor any show cause notice was issued to the appellant. Thereafter the appellant filed refund claim of ₹ 7,41,939/-. The said refund claim was rejected by the adjudicating authority holding that the appellant was liable to pay service tax and they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals) is without any basis. 4. On the other hand, ld.AR submits that it is admitted fact that no show cause notice was issued to the appellant either for appropriation or for rejection of the amount but she supported the impugned order. 5. Heard the party and perused the record. 6. It is admitted fact that no show cause notice was issued to the appellant for appropriation of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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