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2017 (1) TMI 1025 - HC - Service TaxRefund claim - having discharged the entire liability, whether the petitioner was entitled for refund of the amount remitted by Airport Authority of India to the 3rd respondent? - Held that: - There is no dispute about the fact that the petitioner had satisfied the service tax liability in respect of the service done by him as evident from Ext.P14 order itself. It is with reference to the very same service that the petitioner had undertaken, the Airport Authority of India had adjusted his security deposit, recovered the amount from his bills and remitted the same to the 4th respondent. In other words, it is a double payment of service tax which cannot be disputed under the facts. There is no reason why such an amount should be retained by the 3rd respondent - refund allowed - petition allowed - decided in favor of petitioner.
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