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2018 (12) TMI 1480 - CESTAT MUMBAIRecovery of the amount of service tax adjusted along with interest and penalty - Non-compliance with the conditions prescribed under Rule 6 (3) and Rule 6(4B) of Service Tax Rules, 1994 - Held that:- Undisputedly the appellant has adjusted the excess amount of service tax paid during the relevant period April 2010 to March 2011 in accordance with Rule 6(3) of the Service Tax Rules 1994. For the subsequent period this Tribunal has allowed to adjust excess amount of service tax paid by the appellant in similar facts and circumstances. However, in the present case to ascertain whether the amount collected in excess has been refunded on to the customer by way of credit note or otherwise matter is remanded to the adjudicating authority. Appeal allowed by way of remand.
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