https://www.taxtmi.com/caselaws?id=460596 The Tribunal ruled in favor of the appellant, granting a refund of the excess service tax paid due to a clerical error. It rejected the procedural objections raised by the respondent, emphasizing that the error was clerical and the refund claim was timely and adequately documented. Citing a precedent from the Punjab-Haryana HC, the Tribunal reinforced that taxes collected erroneously must be refunded. The Tribunal ordered the refund to be processed within two months, with interest accruing from three months after the filing of the refund claim. The lower authorities' decision was set aside. en-us Sat, 03 Feb 2024 00:00:00 +0530 Tue, 04 Feb 2025 19:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460596 The Tribunal ruled in favor of the appellant, granting a refund of the excess service tax paid due to a clerical error. It rejected the procedural objections raised by the respondent, emphasizing that the error was clerical and the refund claim was timely and adequately documented. Citing a precedent from the Punjab-Haryana HC, the Tribunal reinforced that taxes collected erroneously must be refunded. The Tribunal ordered the refund to be processed within two months, with interest accruing from three months after the filing of the refund claim. The lower authorities' decision was set aside. Case-Laws Service Tax Sat, 03 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460596