https://www.taxtmi.com/highlights?id=62179 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 en-us Mon, 28 Feb 2022 08:32:09 +0530 Mon, 28 Feb 2022 08:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62179 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 Highlights Central Excise Mon, 28 Feb 2022 08:32:09 +0530 https://www.taxtmi.com/highlights?id=62179