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2010 (5) TMI 475 - AT - Service TaxPayment of service tax – Excess service tax paid - excess amount paid becomes refundable to the assessee - Revenue having disagreed for adjustment, the demand arose - Held that: When the Rules are subordinate to the legislation, that should not act as master to deprive the deserved, who may be considered for grant of appropriate adjustment of the excess tax paid. The Adjudicating authority shall workout the modality as permissible under law to settle the dispute at its level in both cases.
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