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2010 (2) TMI 199 - AT - Service TaxRefund of service tax – GTA service - Dec, 97 to Jan, 98 – adjustment of refund amount with central excise liability - once the adjustment of the first payment towards Central Excise arrears had been cancelled vide the communication dated 28.6.2000, the amount paid in the first instance as well as the second time was towards discharging service tax liability. Hence claim for refund of an amount of tax paid once over again should have been allowed and the refund claim ought not to have been rejected – refund allowed
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