https://www.taxtmi.com/caselaws?id=786203 Tribunal allowed waiver of duty, interest and penalty where an inadvertent payment was credited to a third party, reasoning that the substantive transaction was not in dispute; result: department must verify the wrongly credited amount and, if the recipient did not avail the credit, adjust it to the appellant's account. Interest will be waived provided no credit was deemed taken at the relevant time. A cost of Rs.10,000 is imposed on the appellant for lack of due diligence, to be deposited in the designated relief fund. The matter is remanded to the verifying officer to confirm non utilisation and effect the adjustment. en-us Wed, 10 Sep 2025 00:00:00 +0530 Mon, 09 Feb 2026 09:17:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786203 Tribunal allowed waiver of duty, interest and penalty where an inadvertent payment was credited to a third party, reasoning that the substantive transaction was not in dispute; result: department must verify the wrongly credited amount and, if the recipient did not avail the credit, adjust it to the appellant's account. Interest will be waived provided no credit was deemed taken at the relevant time. A cost of Rs.10,000 is imposed on the appellant for lack of due diligence, to be deposited in the designated relief fund. The matter is remanded to the verifying officer to confirm non utilisation and effect the adjustment. Case-Laws Service Tax Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786203