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2011 (3) TMI 804 - CESTAT, NEW DELHIRefund - Since Service tax was paid twice for the same service - Section 11B of Central Excise Act, 1944 is made applicable for the purpose of claiming refund under service tax also - Any person is authorised to claim the refund, if the applicant is able to furnish documents to establish that the amount of duty in relation to which such refund is claimed was collected from or paid by him and such incidence of duty has not been passed on by him to any other person - The other objection is that the service tax code indicated is not that of M/s. Okay Transport Corporation but that of M/s. Veebros Freight Carriers - This does not alter the situation because at any rate the duty has been paid by the Respondent. - Refund claim allowed.
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