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

Central Excise

February 28, 2022

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

Central Excise

February 28, 2022

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