Incorrect accounting code for service tax payments does not require duplicate payment; refunds available where tax was paid again. Wrong accounting code entries for Service Tax do not require duplicate payment; accounting allocation should be corrected with the Pay and Accounts Office. If a taxpayer paid again after being asked to do so, the divisional Assistant Commissioner or Deputy Commissioner may refund the excess. Field formations must be informed and a Trade Notice issued to advise trade; acknowledgement of the circular is requested and a Hindi version will follow.