https://www.taxtmi.com/caselaws?id=799728 Duplicate service-tax payments unsupported by a fresh taxable liability are refundable where payment records, reconciliation, accounts, audited statements and an auditor's certificate establish prior discharge of the liability. Refund requires proof that the amount was neither availed nor utilised as CENVAT credit nor passed on, thereby rebutting unjust enrichment. Errors in ST-3 reporting, accounting heads or service classification do not make the duplicate amount legally due. Statutory interest is payable on an admissible refund not sanctioned within the prescribed period through the application of section 11BB to service tax. en-us Thu, 24 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799728 Duplicate service-tax payments unsupported by a fresh taxable liability are refundable where payment records, reconciliation, accounts, audited statements and an auditor's certificate establish prior discharge of the liability. Refund requires proof that the amount was neither availed nor utilised as CENVAT credit nor passed on, thereby rebutting unjust enrichment. Errors in ST-3 reporting, accounting heads or service classification do not make the duplicate amount legally due. Statutory interest is payable on an admissible refund not sanctioned within the prescribed period through the application of section 11BB to service tax. Case-Laws Service Tax Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799728