https://www.taxtmi.com/caselaws?id=439790 The Tribunal allowed the appellant's appeal, setting aside the orders and emphasizing adjustments for excess payments. Penalties under Section 78 of the Finance Act were rejected, citing procedural lapses should not deny benefits to the assessee. Adjustments in subsequent returns were allowed without interest or penalties. en-us Fri, 30 Jun 2023 00:00:00 +0530 Mon, 03 Jul 2023 08:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439790 The Tribunal allowed the appellant's appeal, setting aside the orders and emphasizing adjustments for excess payments. Penalties under Section 78 of the Finance Act were rejected, citing procedural lapses should not deny benefits to the assessee. Adjustments in subsequent returns were allowed without interest or penalties. Case-Laws Service Tax Fri, 30 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439790