https://www.taxtmi.com/caselaws?id=769155 CESTAT New Delhi allowed appellant's appeal for refund of pre-deposit made under wrong Service Tax Code registration number. Tribunal held that payment under incorrect registration by same entity does not constitute non-payment, relying on precedents from Sahara India TV Network and Welspun Corp Ltd cases. Department could adjust discrepancy through proper accounting entries per Board Circular and Trade Notice provisions. Gujarat HC in Devang Paper Mills also supported adjustment mechanism for singular duty liability paid under wrong code. Appeal allowed with refund granted. en-us Thu, 17 Apr 2025 00:00:00 +0530 Mon, 21 Apr 2025 08:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769155 CESTAT New Delhi allowed appellant's appeal for refund of pre-deposit made under wrong Service Tax Code registration number. Tribunal held that payment under incorrect registration by same entity does not constitute non-payment, relying on precedents from Sahara India TV Network and Welspun Corp Ltd cases. Department could adjust discrepancy through proper accounting entries per Board Circular and Trade Notice provisions. Gujarat HC in Devang Paper Mills also supported adjustment mechanism for singular duty liability paid under wrong code. Appeal allowed with refund granted. Case-Laws Service Tax Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769155