{"id":9793,"date":"2026-06-26T18:41:12","date_gmt":"2026-06-26T13:11:12","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=9793"},"modified":"2026-06-26T18:43:44","modified_gmt":"2026-06-26T13:13:44","slug":"refund-of-duplicate-service-tax-payment-allowed-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/refund-of-duplicate-service-tax-payment-allowed-hc","title":{"rendered":"Refund of Duplicate Service Tax Payment Allowed | HC"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000417003\/refund-of-service-tax-paid-twice-cannot-be-denied-where-claim-filed-within-limitation-from-date-of-knowledge-hc\">Executive Engineer, Transmission System, Haryana Vidyut Prasaran Nigam Ltd. vs. Central Excise Service Tax Appellate Tribunal, Chandigarh (2026) 40 Centax 35 (P&amp;H.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Sanjeev Prakash Sharma &amp; Jagmohan Bansal, JJ.<\/li>\n<li><strong>Shri Ajay Jagga<\/strong>, Advocate, for the Appellant.<\/li>\n<li><strong>S\/Shri Sunish Bindlish<\/strong>, Sr. Standing Counsel with <strong>Viney Kumar<\/strong>, Advocate, for the Respondent.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The appellant deposited Service Tax on certain services. It was subsequently discovered that the same Service Tax had already been deposited by the service provider, resulting in the tax being paid twice. The duplicate deposit occurred because an officer of the appellant deposited the amount without verifying whether the service provider had already discharged the tax liability. Upon learning of the duplicate payment from the service provider, the appellant filed a refund application within 30 days. The refund claim was rejected on the grounds of limitation. The matter was carried in appeal before the High Court.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The High Court held that where Service Tax had been deposited twice, once by the service provider and again by the appellant, the limitation for claiming a refund would commence from the date on which the appellant acquired knowledge of the erroneous deposit and not from the date of deposit. Since the appellant filed the refund application within 30 days of acquiring such knowledge, the claim could not be rejected as time-barred. The Court further held that the service provider had not filed any refund claim and that the amount could not be passed on since the appellant itself had deposited the amount into the State exchequer. The refund was accordingly allowed along with interest.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(18)%20G.S.T.L.%20410%20(Mad.)&amp;itemType=AP\">3E Infotech v. CESTAT<\/a> \u2014 2018 (18) G.S.T.L. 410 (Mad.) \u2014 Referred [Para 7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1988%20(34)%20E.L.T.%20465%20(All.)&amp;itemType=AP\">Agra Beverages Corporation Pvt. Ltd. v. Union of India<\/a> \u2014 1988 (34) E.L.T. 465 (All.) \u2014 Referred [Para 8]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1997%20(90)%20E.L.T.%20260%20(S.C.)&amp;itemType=AP\">Assistant Collector v. Anam Electrical Manufacturing Co.<\/a> \u2014 1997 (90) E.L.T. 260 (S.C.) \u2014 Referred [Para 8]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2022%20(67)%20G.S.T.L.%2059%20(Kar.)&amp;itemType=AP\">Bellatrix Consultancy Services v. Commissioner<\/a> \u2014 2022 (67) G.S.T.L. 59 (Kar.) = (2022) 1 Centax 19 (Kar.) \u2014 Referred [Para 7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2012%20(26)%20S.T.R.%20195%20(Kar.)&amp;itemType=AP\">Commissioner v. K.V.R. Construction<\/a> \u2014 2012 (26) S.T.R. 195 (Kar.) \u2014 Referred [Para 7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2010%20(17)%20S.T.R.%206%20(Kar.)&amp;itemType=AP\">K.V.R. Constructions v. Commissioner<\/a> \u2014 2010 (17) S.T.R. 6 (Kar.) \u2014 Referred [Para 7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2022%20(61)%20G.S.T.L.%20565%20(Mad.)&amp;itemType=AP\">M.G.M. International Exports Ltd. v. Assistant Commissioner<\/a> \u2014 2022 (61) G.S.T.L. 565 (Mad.) \u2014 Referred [Para 8]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1997%20(89)%20E.L.T.%20247%20(S.C.)&amp;itemType=AP\">Mafatlal Industries Ltd. v. Union of India<\/a> \u2014 1997 (89) E.L.T. 247 (S.C.) \u2014 Distinguished [Paras 8, 17]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(9)%20G.S.T.L.%208%20(Bom.)&amp;itemType=AP\">Parijat Construction v. Commissioner<\/a> \u2014 2018 (9) G.S.T.L. 8 (Bom.) \u2014 Referred [Para 7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2022%20(61)%20G.S.T.L.%20355%20(Mad.)&amp;itemType=AP\">Quest Global Engineering Services Pvt. Ltd. v. Deputy\u00a0Commissioner<\/a> \u2014 2022 (61) G.S.T.L. 355 (Mad.) \u2014 Referred [Para 8]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(321)%20E.L.T.%20434%20(P%20%26%20H)&amp;itemType=AP\">Sarita Handa Exports (P) Ltd. v. Union of India<\/a> \u2014 2015 (321) E.L.T. 434 (P &amp; H) \u2014 Referred [Para 8]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(28)%20G.S.T.L.%20202%20(Ker.)&amp;itemType=AP\">Southern Surface Finishers v. Assistant Commissioner<\/a> \u2014 2019 (28) G.S.T.L. 202 (Ker.) \u2014 Referred [Para 8]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(70)%20G.S.T.L.%20259%20(Tripura)&amp;itemType=AP\">Tripura Cricket Association v. Union of India<\/a> \u2014 2023 (70) G.S.T.L. 259 (Tripura) = (2023) 2 Centax 147 (Tripura) \u2014 Referred [Para 7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(15)%20G.S.T.L.%2059%20(Tribunal)&amp;itemType=AP\">Veer Overseas Ltd. v. Commissioner<\/a> \u2014 2018 (15) G.S.T.L. 59 (Tribunal) \u2014 Referred [Para 8]<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><em>List of Cases Reviewed<\/em><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Executive Engineer v. Commissioner \u2014 Final Order No. 62242\/2018, dated 17-4-2018 by CESTAT Chandigarh \u2014 Reversed [Paras 1, 5]<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Executive Engineer, Transmission System, Haryana Vidyut Prasaran Nigam Ltd. vs.&hellip;<\/p>\n","protected":false},"author":19,"featured_media":9796,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-9793","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Refund of Duplicate Service Tax Payment Allowed | HC<\/title>\n<meta name=\"description\" content=\"HC held that the limitation for claiming a 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