https://www.taxtmi.com/caselaws?id=207578 The court dismissed the Revenue's appeal and upheld the Respondent's refund claim for double payment of service tax. It emphasized that the duty payment was made by the Respondent and not passed on to another party, as supported by a disclaimer certificate. The court clarified that the entity paying the tax need not be the one claiming the refund, as long as the duty amount was actually paid by the applicant. The mismatch in service tax details was deemed irrelevant, and the Respondent was deemed eligible for the refund under Section 11B of the Central Excise Act. en-us Tue, 22 Mar 2011 00:00:00 +0530 Tue, 27 Dec 2011 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207578 The court dismissed the Revenue's appeal and upheld the Respondent's refund claim for double payment of service tax. It emphasized that the duty payment was made by the Respondent and not passed on to another party, as supported by a disclaimer certificate. The court clarified that the entity paying the tax need not be the one claiming the refund, as long as the duty amount was actually paid by the applicant. The mismatch in service tax details was deemed irrelevant, and the Respondent was deemed eligible for the refund under Section 11B of the Central Excise Act. Case-Laws Service Tax Tue, 22 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207578