https://www.taxtmi.com/article/detailed?id=8575 Erroneous payments made without legal authority under excise, customs, service tax or allied cesses lose the character of tax and are recoverable irrespective of the statutory one year refund window that applies to payments made under authority of law. Where retrospective exemption, contract frustration, or absence of liability removes legal sanction, the amount is treated as a deposit refundable provided no unjust enrichment exists. Recovery is nevertheless subject to equitable limitation principles, and a reasonable period (proposed three years) is suggested for claiming such refunds to balance taxpayer rights and administrative certainty. en-us Mon, 01 Jul 2019 07:22:47 +0530 Mon, 01 Jul 2019 07:22:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8575 Erroneous payments made without legal authority under excise, customs, service tax or allied cesses lose the character of tax and are recoverable irrespective of the statutory one year refund window that applies to payments made under authority of law. Where retrospective exemption, contract frustration, or absence of liability removes legal sanction, the amount is treated as a deposit refundable provided no unjust enrichment exists. Recovery is nevertheless subject to equitable limitation principles, and a reasonable period (proposed three years) is suggested for claiming such refunds to balance taxpayer rights and administrative certainty. Articles Goods and Services Tax - GST Mon, 01 Jul 2019 07:22:47 +0530 https://www.taxtmi.com/article/detailed?id=8575