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2019 (3) TMI 1725 - AT - Service TaxRefund of service tax - revision of bills downwards - refund claim rejected, observing that there was no note or remark was made on the bill regarding revision of bill in respect of amount and no date of revision was recorded on the bill - HELD THAT:- The refund claim has been rejected arbitrarily and there being no adverse material on record or any finding of any mis-statement. I find that it is clear cut case of clerical mistake on the part of appellant while issuing their second/revised bill, which was raised after the negotiation with the service receiver. Further, it is admitted fact that the refund claim was already filed within limitation period. Accordingly, the appellant is entitled for the refund of ₹ 6,21,354/- with interest. The appellant shall be entitled to refund of the said amount with interest within a period of 60 days from the date from receipt of a copy of this order along with interest, as per rules - appeal allowed - decided in favor of appellant.
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