Refund of duty paid - deposit was made out of mistake of fact - ...

Appellate Authority Ordered to Resolve Duty Refund Appeal on Mistaken Deposit Within Two Months.

February 28, 2022

Case Laws     Central Excise     HC

Refund of duty paid - deposit was made out of mistake of fact - Mere payment of an amount by the assessee and acceptance by the Department would not regularize such an amount as duty if it was not actually payable and paid by mistake. - the appellate authority i.e. the Commissioner of Central Tax (Appeals) is directed to take up the appeal and dispose of the same within a period of 2(two) months - HC

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