https://www.taxtmi.com/caselaws?id=777703 CESTAT (Allahabad) allowed the appeal, set aside the order rejecting refund claims and quashing the SCN for recovery. The tribunal held that refunds filed under Section 11B (as made applicable to service tax by Section 83 of the Finance Act) were wrongly denied on alleged non-production of evidence and clerical errors in ST-3 returns did not establish short payment or double claim. Once a refund application is allowed, a recovery SCN cannot be issued unless the refund is subsequently held erroneous. en-us Tue, 02 Sep 2025 00:00:00 +0530 Thu, 04 Sep 2025 08:40:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777703 CESTAT (Allahabad) allowed the appeal, set aside the order rejecting refund claims and quashing the SCN for recovery. The tribunal held that refunds filed under Section 11B (as made applicable to service tax by Section 83 of the Finance Act) were wrongly denied on alleged non-production of evidence and clerical errors in ST-3 returns did not establish short payment or double claim. Once a refund application is allowed, a recovery SCN cannot be issued unless the refund is subsequently held erroneous. Case-Laws Service Tax Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777703