While you pay tax twice when you remove an excess contribution of pre-tax deferrals, you pay it only once when the distribution is from a Roth 401(k) or 403(b). You won't pay tax in both the year of the excess contribution and the year of distribution, but only in the year of the distribution. You will also pay tax on any distributed earnings. So while a normal distribution from a Roth 401(k) or 403(b) is not taxed at distribution at all, an over contribution is taxed in the year received.
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