https://www.taxtmi.com/highlights?id=70613 Refund of excess tax paid - The refund claim under 11B was rejected by the Original Authority on the ground that the claim cannot be modified by the appellant to include a totally new ground. While the Commissioner (Appeals) in the impugned order felt that the appellant was seeking a refund claim under section 11 B to derive a double benefit by also taking credit of the same amount - Both the ground of rejection not valid - Revenue directed to allow refund after verification of mathematical accuracy in computing the refund claim - AT en-us Wed, 28 Jun 2023 11:05:16 +0530 Wed, 28 Jun 2023 11:05:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70613 Refund of excess tax paid - The refund claim under 11B was rejected by the Original Authority on the ground that the claim cannot be modified by the appellant to include a totally new ground. While the Commissioner (Appeals) in the impugned order felt that the appellant was seeking a refund claim under section 11 B to derive a double benefit by also taking credit of the same amount - Both the ground of rejection not valid - Revenue directed to allow refund after verification of mathematical accuracy in computing the refund claim - AT Highlights Service Tax Wed, 28 Jun 2023 11:05:16 +0530 https://www.taxtmi.com/highlights?id=70613