My client had deposited service tax of ₹ 7,19,200/- wrongly in the registration number of his wife in 2015
The matter is detected in December 2019 when his wife's case was under Audit. After detection ₹ 7,19,200/- is paid again against his wife's registration and he claimed refund of the excess payment against his registration as he had no subsequent liability against duty.
Whether there is any provision in the law for getting refund of the excess tax.
Please inform how the amount to be refunded if the claim is rejected by the Joint Commissioner in the light of Sec 11B of C.E.Act