2026-VIL-1214-CESTAT-MUM-ST
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SERVICE TAX CESTAT Cases

Service Tax - Refund of Pre-deposit made through DRC-03 - Validity of Challan form used for deposit – Appellant-Department, challenges the order of Commissioner (Appeals) allowing refund of pre-deposit made by the Respondent-assessee through DRC-03 challan instead of a Service Tax prescribed form on the ground that pre-deposit is paid in the manner and form prescribed for GST and not for Service Tax - Whether pre-deposit made through DRC-03 challan can be refunded when the appeal filed by the assessee is decided in its favour, despite the challan being a GST prescribed form rather than a Service Tax prescribed form - HELD - Once an appeal is admitted and decided in favour of the assessee by the appellate authority, it becomes conclusive that the pre-deposit was validly made, as Section 35F of the Central Excise Act makes pre-deposit mandatory for admission of appeal and the Commissioner (Appeals) never disputed or raised any objection regarding the improper challan at the time of admitting the appeal - Further, pre-deposit is merely a bank deposit slip required for depositing amount in government account and the fact that amount admittedly reached the appellant's account demonstrates valid receipt of deposit - The Board Circular dated 16.09.2014 clearly states that where appeal is decided in favour of the assessee, refund should be granted irrespective of Departmental challenge and mere deposit in wrong account cannot result in rejection of appeal on ground of defects - The order of Commissioner (Appeals) directing refund of pre-deposit with applicable interest under Section 35FF of the Central Excise Act is confirmed - The Revenue appeal is dismissed
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