https://www.taxtmi.com/caselaws?id=439585 An erroneous entry in an ST-3 return did not, by itself, justify refusal of a service tax refund where the supporting financial records established the correct position and the claim could be independently verified. The refund was also not treated as involving double benefit, because the amount already adjusted in the returns was excluded and no passing on to third parties was shown. The claim therefore remained assessable under the refund framework, subject to arithmetical verification, and rejection solely on the basis of the return entry was unsustainable. en-us Mon, 26 Jun 2023 00:00:00 +0530 Thu, 21 Mar 2024 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439585 An erroneous entry in an ST-3 return did not, by itself, justify refusal of a service tax refund where the supporting financial records established the correct position and the claim could be independently verified. The refund was also not treated as involving double benefit, because the amount already adjusted in the returns was excluded and no passing on to third parties was shown. The claim therefore remained assessable under the refund framework, subject to arithmetical verification, and rejection solely on the basis of the return entry was unsustainable. Case-Laws Service Tax Mon, 26 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439585