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    <title>2016 (12) TMI 927 - CESTAT, KOLKATA</title>
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    <description>The Tribunal allowed the appeal in favor of the appellant, directing the adjudicating authority to refund the excess amount of Rs. 1,54,540 due to inadvertent double payment of Service Tax. The Tribunal emphasized the possibility of treating the excess payment as an advance for the subsequent period, a practice allowed by the Department. However, as this option was not pursued, the refund was ordered within three months, highlighting the importance of cooperation in verifying payment details.</description>
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      <description>The Tribunal allowed the appeal in favor of the appellant, directing the adjudicating authority to refund the excess amount of Rs. 1,54,540 due to inadvertent double payment of Service Tax. The Tribunal emphasized the possibility of treating the excess payment as an advance for the subsequent period, a practice allowed by the Department. However, as this option was not pursued, the refund was ordered within three months, highlighting the importance of cooperation in verifying payment details.</description>
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