2016 (12) TMI 927

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....in October, 2009 and Service Tax was required to be paid on or before 5/11/2009. On 5/11/2009, the chief accountant of the appellant company Mr. Umapati Nandi paid the service tax on line vide GAR-7 challan No. 50602, BSR Code 6910333 dated 05/11/2009 for Rs. 1,54,540/-. After making request for payment on the bank's website, he did not receive the acknowledgement of the payment made and assuming that the first request for payment has not been registered, he immediately made the second request and paid the same amount vide challan sequence No.50740, BSR Code 6910333 for Rs. 1,54,540/-. Later on, after reconciling the transactions with the bank statement, it came to the notice of the Accountant that the payment has been made twice. The appel....

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....ffice on 10.11.2009, the sales promotion had been shown rendered for the month of October, 2009 instead of September, 2009, against which the double payment of service tax had been stated to have made. In this context, they exhibited a computer generated input obtained from the bank in form of 'statement criteria from 01.11.2009 to 06.11.2009', with the aid of which it had been tried to prove the fact of double payment of identical amount, but, nothing had been found mentioned to such effect, in the said statement. In this regard, a deficiency memo was issued to the said claimant and, on receipt of the reply to such memo the matter has been scrutinized further, which established the service of 'sales promotion' pertaining to the period of S....

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....he accountant made double payment erroneously is not doubted. This is an human error and the appellant should not be put to unending harassment and difficulty for no fault on his part. I also find from the records that the appellant had approached the Service Tax authorities on 29/12/2009 by filing a refund claim. At this stage, it is the authorities who could have guided him to treat the excess payment as advance payment towards the liability of the subsequent month/quarter which is allowed regularly by the Department on an intimation being filed by the assesse. Since much time has elapsed and this option is not now available to the appellant assesse, the only option left is to refund the excess amount lying with the Department. Accordingl....