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2011 (9) TMI 597 - AT - Service TaxCenvat Credit - Service tax paid in cash and not under protest - Held that:- original payment of service tax was made through CENVAT credit account. Hence the refund also will be allowed through CENVAT credit account only. Appeallant paid duty in cash and reversed credit - Held That:- Department cannot seek to retain the tax paid twice for the same transaction, Assessee is entitled for the refund of the tax payment made through the CENVAT credit account.
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