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Whether limitation period to file refund application is applicable on tax paid by mistake ?
TRT-2026-273
Issue Favourable to Tax Payer ?:- yes
Held - The peculiar facts of the present case are that the appellant has paid the tax twice and that the Revenue has not disputed the same. In view of the above, it has to be presumed that there has, in fact, been double payment of tax: firstly, under the Service Tax regime and secondly, again under the G.S.T. regime.
Higher courts have held that no tax shall be collected without the authority of law and, as a necessary corollary,.....
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