Assessee eligible for refund of Amount Pre-Deposited During Investigation & Not Adjusted under SVLDRS

B.L. Goel & Company Vs Commissioner of Central Excise & Central Goods & Service Tax (CESTAT Delhi) The brief facts are that the appellant is engaged in running Works Contract Services and services of construction of residential complexes during the period 2013-14 till 2017-2018 (June 2017). Show cause notice dated 23.04.2019 was issued demanding service tax of Rs.5,34,58,093/-. During the investigation stage, the appellant had deposited vide 8 separate challans a total amount of Rs.29,36,382/-. These amounts were deposited during September and December, 2018. In the statement recor...