Pre-deposit refund cannot be denied for payment under excise Duty instead of Service Tax

Ramco Cements Ltd. Vs Commissioner of Central Excise (CESTAT Chennai) The facts are not in dispute. The Revenue in so far as it relates to the payment, has happily accepted the payment without raising any objection even though the same was made under a different head. To put it in simple words, clearly, the appeal before CESTAT was on account of input services tax credit and in terms of the directions of CESTAT the pre-deposit was made under the head ’Excise Duty” and the same was accepted by the Revenue. Only when the benefit of scheme was being availed and consequently refund was claimed...