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M/s. Falah Steel Versus Union of India

2016 (6) TMI 924 - GUJARAT HIGH COURT

Payment of duty excise under wring accounting code - rectification of error - the petitioner made payment of such sum through electronically. However, due to the error of the clerk instead of putting excise code of 0038 of such payment, service code .....

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mount not due under a head cannot be appropriated leaving the actual dues unpaid. The department cannot appropriate sum towards the head where there was no liability for the petitioner to pay the tax. If the petitioner is now made to pay said sum of .....

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ecided in favor of assessee. - Special Civil Application No. 7051 of 2015 - Dated:- 26-4-2016 - Akil Kureshi And A. Y. Kogje, JJ. For the Petitioner : Mr Paresh V Sheth, Advocate For the Respondent : Mr RJ Oza, Advocate JUDGMENT ( Per : Honourable Mr .....

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fied as accounts of the years are closed. 2. Brief facts are as under. For the month of March 2014, the petitioner had to pay a sum of ₹ 5,04,700/to the department by way of excise duty. On 31.3.2014, the petitioner made payment of such sum thr .....

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under the service tax liability which admittedly the petitioner did not have at that moment. The department also agrees that insertion of service tax code was purely an error. Immediately on 1.4.2014, the petitioner wrote to the Commissioner, Central .....

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ought recovery of what he termed was outstanding dues of ₹ 5,04,700/. The petitioner thereupon once again wrote to the Commissioner on 9.3.2015 and repeated his request for adjustment of the payment already made. On 23.3.2015, the Assistant Com .....

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