https://www.taxtmi.com/caselaws?id=127179 Money collected as sales tax on export sales and later declared unlawful was treated as a non-gratuitous payment made under statutory compulsion, so the assessee was entitled to refund. The court also held that the special limitation period under the sales tax law did not govern a levy collected without lawful authority; the refund suits were within time under the applicable limitation rule. Because the collection was outside the statute's lawful ambit, the civil court's jurisdiction was not excluded by the statutory bar on suits arising under valid assessments or orders. The refund claims therefore succeeded. en-us Wed, 30 Jan 1952 00:00:00 +0530 Wed, 27 Feb 2013 18:56:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127179 Money collected as sales tax on export sales and later declared unlawful was treated as a non-gratuitous payment made under statutory compulsion, so the assessee was entitled to refund. The court also held that the special limitation period under the sales tax law did not govern a levy collected without lawful authority; the refund suits were within time under the applicable limitation rule. Because the collection was outside the statute's lawful ambit, the civil court's jurisdiction was not excluded by the statutory bar on suits arising under valid assessments or orders. The refund claims therefore succeeded. Case-Laws VAT and Sales Tax Wed, 30 Jan 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127179