Refund allowable where Service tax is paid twice by Appellant due to clerical error

CA Bimal Jain Refund is allowable where Service tax is paid twice by the Appellant due to clerical error and the same is proved by supporting documents Facts: Tikaula Sugar Mills Ltd.(the Appellant) has filed refund claim of Service tax paid on Goods Transport Agency service (GTA service) twice due to clerical error for the month March, 2013. Further, the payment of Service tax made twice was reflected in the ST-3 returns as well as the Appellant also produced challan along with CA certificate. Even though, the Department has rejected the refund claim on ground that the Appellant has not prod...