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    <title>2021 (12) TMI 430 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal in a case concerning the refund of service tax paid twice by mistake. The appellant&#039;s refund claim, initially rejected as time-barred, was accepted by the Tribunal. Emphasizing that the department had collected service tax twice in error, the Tribunal held that the claim for refund due to a mistake in payment cannot be barred by limitation. The decision highlighted the importance of not preventing refund claims for payments made in error, ensuring adherence to legal principles and constitutional provisions.</description>
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    <pubDate>Fri, 10 Dec 2021 00:00:00 +0530</pubDate>
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      <title>2021 (12) TMI 430 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=415664</link>
      <description>The Tribunal allowed the appeal in a case concerning the refund of service tax paid twice by mistake. The appellant&#039;s refund claim, initially rejected as time-barred, was accepted by the Tribunal. Emphasizing that the department had collected service tax twice in error, the Tribunal held that the claim for refund due to a mistake in payment cannot be barred by limitation. The decision highlighted the importance of not preventing refund claims for payments made in error, ensuring adherence to legal principles and constitutional provisions.</description>
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      <pubDate>Fri, 10 Dec 2021 00:00:00 +0530</pubDate>
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