2026 (2) TMI 398

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....uperintendent (AR) ORDER SOMESH ARORA: 1.1 In the instant case, a common accountant of the appellants along with one M/s. Sonal Engineering was doing the accounts work. Somehow due to an inadvertent error the challan which was paid from their bank account was got credited to the account of Ms/ Sonal Engineering amounting to Rs. 4,31,793/-. However, it appears that during the course of lit....

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.... of Welspun Corp Ltd Vs. C.C.E & S.T.-Rajkot reported in 2023 (2) TMI 780 - CESTAT AHMEDABAD whereby the DB of this Tribunal had allowed the benefit of underlying credit in the face of error in payment of service tax wherein service tax registration number of another unit was wrongly mentioned. The decision is based on various other judgments of coordinate bench of this Tribunal only. 3. Learne....

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....d to the credit of M/s. Sonal Engineering after verification of the certificate to allow the credit to the appellant. The interest would not be there in case no credit is deemed to be taken at that time in their account. However, for wrongful credit and lack of due diligence relating to maintains of improper Government Accounts a cost of Rs. 10,000/- as consented shall be imposed by the verifying ....