https://www.taxtmi.com/caselaws?id=793679 Service-tax refund for an alleged duplicate payment on rail transportation requires factual verification that both the service provider and the recipient discharged tax on the same taxable service. Where reverse-charge tax was paid by mistake despite prior payment by the provider, the amount should not be retained if duplicate payment is established. Refund of tax not lawfully payable due to a mistake of law is treated as outside the one-year limitation under Section 11B. The limitation objection is rejected, while refund entitlement is remitted for verification and fresh determination. en-us Tue, 16 Jun 2026 00:00:00 +0530 Mon, 22 Jun 2026 08:39:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793679 Service-tax refund for an alleged duplicate payment on rail transportation requires factual verification that both the service provider and the recipient discharged tax on the same taxable service. Where reverse-charge tax was paid by mistake despite prior payment by the provider, the amount should not be retained if duplicate payment is established. Refund of tax not lawfully payable due to a mistake of law is treated as outside the one-year limitation under Section 11B. The limitation objection is rejected, while refund entitlement is remitted for verification and fresh determination. Case-Laws Service Tax Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793679