Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 927 - CESTAT, KOLKATARefund claim - Business Auxiliary Service - refund claimed of the amount paid twice, due to non-receipt of challans - whether refund claim justified? - Held that:- the circumstances under which the accountant made double payment erroneously is not doubted. This is an human error and the appellant should not be put to unending harassment and difficulty for no fault on his part. I also find from the records that the appellant had approached the Service Tax authorities on 29/12/2009 by filing a refund claim. At this stage, it is the authorities who could have guided him to treat the excess payment as advance payment towards the liability of the subsequent month/quarter which is allowed regularly by the Department on an intimation being filed by the assesse. Since much time has elapsed and this option is not now available to the appellant assesse, the only option left is to refund the excess amount lying with the Department - matter remanded to the adjudicating authority to grant refund of the excess amount of ₹ 1,54,540/- lying with the Department by virtue of double payment by the appellant.
|