Case Law Details

Case Name : Tikaula Sugar Mills Ltd. Vs CCE, Meerut-I (CESTAT Delhi)
Appeal Number : 2015 (12) TMI 884
Date of Judgement/Order :
Related Assessment Year :
Courts : All CESTAT (804) CESTAT Delhi (277)

CA Bimal Jain

CA Bimal JainRefund is allowable where Service tax is paid twice by the Appellant due to clerical error and the same is proved by supporting documents


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 produced any supporting documents that the payment has been made twice by them.


The Hon’ble CESTAT, New Delhi held that the Department has not examined the documents submitted by the Appellant. Moreover, the Appellant has been able to prove that they have paid Service tax twice during the month of March, 2013. Hence, the Appellant was entitled to refund of the excess Service tax paid by them on GTA service.

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