https://www.taxtmi.com/caselaws?id=779465 CESTAT-Ahmedabad allowed the appeal by way of remand, directing the matter to the Commissioner (Appeals) to determine whether any duty was mistakenly paid to the Government or only a wrongful deposit was made. The Tribunal held statutory authorities must confine themselves to wrongful payment claims; if duty is claimed it may require writ/suit resolution as per HC precedents. Where claims exceed two years, the Commissioner must assess bonafide mistake and due diligence before entertaining refund; if only a deposit occurred, the claimant may need to pursue writ jurisdiction. en-us Thu, 25 Sep 2025 00:00:00 +0530 Tue, 07 Oct 2025 08:30:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779465 CESTAT-Ahmedabad allowed the appeal by way of remand, directing the matter to the Commissioner (Appeals) to determine whether any duty was mistakenly paid to the Government or only a wrongful deposit was made. The Tribunal held statutory authorities must confine themselves to wrongful payment claims; if duty is claimed it may require writ/suit resolution as per HC precedents. Where claims exceed two years, the Commissioner must assess bonafide mistake and due diligence before entertaining refund; if only a deposit occurred, the claimant may need to pursue writ jurisdiction. Case-Laws Service Tax Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779465