Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2015 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (5) TMI 416 - HC - Service TaxDenial of refund claim - Wrong entry of credit from the account of a different assessee - Held that:- while making e-payment, the petitioner company has wrongly mentioned its assessee code as AABCS5320JXM001 instead of AABCS5320HXM001 wherein one letter viz., "J" has been wrongly mentioned instead of "H". Therefore, the department has given credit of the said amount from the company which has the assessee code as AABCS5320JXM001 which is not in existence as of now. Apart from that, admittedly, the petitioner has made the payment twice. In view of the above said position, the petitioner is entitled to get refund of the payment wrongly made on 06.11.2014 - Decided in favour of assessee.
|