Refund of Service Tax collected twice by department cannot be rejected on limitation ground

Suraj Forwarders & Shipping Agencies Vs Principal Commissioner of GST & CE (CESTAT Chennai) The facts narrated as above establishes that service tax has been paid twice by the appellant for the very same taxable value. Though the department agrees that the earlier payment made by challan dated 05.01.2015 on the service tax registration number of the Tirupur Commissionerate is incorrect, they have neither adjusted the amount nor refunded the amount. The department has directed to pay the tax again as their inhouse formalities does not allow adjustment of tax wrongly paid towards one Com...