https://www.taxtmi.com/caselaws?id=795033 Service tax refund claims require documentary proof that the tax was actually paid to the Government; a claimant's asserted deduction by the awarder, without challans, certificates or equivalent primary evidence, does not establish entitlement and the unsupported refund amounts were denied. Voluntarily paid tax under self-assessment remains subject to the statutory refund mechanism even if later claimed as paid under a mistake of law. Interest on delayed sanctioned refunds accrues only after three months from receipt of the refund application, at the notified statutory rate; interest from the tax-payment date or compensatory interest outside that framework is unavailable. en-us Tue, 14 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795033 Service tax refund claims require documentary proof that the tax was actually paid to the Government; a claimant's asserted deduction by the awarder, without challans, certificates or equivalent primary evidence, does not establish entitlement and the unsupported refund amounts were denied. Voluntarily paid tax under self-assessment remains subject to the statutory refund mechanism even if later claimed as paid under a mistake of law. Interest on delayed sanctioned refunds accrues only after three months from receipt of the refund application, at the notified statutory rate; interest from the tax-payment date or compensatory interest outside that framework is unavailable. Case-Laws Service Tax Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795033