https://www.taxtmi.com/caselaws?id=785402 Refund claim arising from a mistaken payment of service tax and its subsequent suo motu adjustment is governed by the statutory refund mechanism under Section 11B as applied to the Finance Act; therefore a taxpayer must seek refund rather than adjust against later liabilities. The claimant bears the evidential burden to prove non-passing of the tax incidence to third parties, with a statutory presumption that the tax burden was passed on to the buyer; failure to discharge this burden defeats the refund. Suo motu adjustment that resulted in short payment of later service tax liability is impermissible and such adjustment was correctly demanded and sustained. en-us Tue, 20 Jan 2026 00:00:00 +0530 Fri, 23 Jan 2026 09:10:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785402 Refund claim arising from a mistaken payment of service tax and its subsequent suo motu adjustment is governed by the statutory refund mechanism under Section 11B as applied to the Finance Act; therefore a taxpayer must seek refund rather than adjust against later liabilities. The claimant bears the evidential burden to prove non-passing of the tax incidence to third parties, with a statutory presumption that the tax burden was passed on to the buyer; failure to discharge this burden defeats the refund. Suo motu adjustment that resulted in short payment of later service tax liability is impermissible and such adjustment was correctly demanded and sustained. Case-Laws Service Tax Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785402