https://www.taxtmi.com/caselaws?id=235236 The Appellate Tribunal CESTAT AHMEDABAD dismissed the appeal concerning double payment of Service Tax, resulting in a rejected refund claim due to being time-barred under Section 11B of the Central Excise Act, 1944. The Tribunal clarified the correction of arithmetical mistakes without a refund claim, emphasized the need for Section 11B compliance for refunds on dues paid, and allowed refund claims for Service Tax paid when not due within the specified time limit. The appeal was denied as the request to carry forward the amount as credit was deemed equivalent to a refund, lacking merit for acceptance. en-us Sun, 02 Sep 2012 00:00:00 +0530 Tue, 16 Jul 2013 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235236 The Appellate Tribunal CESTAT AHMEDABAD dismissed the appeal concerning double payment of Service Tax, resulting in a rejected refund claim due to being time-barred under Section 11B of the Central Excise Act, 1944. The Tribunal clarified the correction of arithmetical mistakes without a refund claim, emphasized the need for Section 11B compliance for refunds on dues paid, and allowed refund claims for Service Tax paid when not due within the specified time limit. The appeal was denied as the request to carry forward the amount as credit was deemed equivalent to a refund, lacking merit for acceptance. Case-Laws Service Tax Sun, 02 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235236