https://www.taxtmi.com/caselaws?id=387107 Refund of service tax paid in excess by mistake was treated as maintainable despite expiry of the refund limitation period, because binding precedent recognised that mistaken tax payment does not become irrecoverable merely on limitation grounds. The analysis also rejected the argument that the assessee must sue in civil court, holding that the statutory refund mechanism remained the proper and exclusive route for recovery of excess tax paid under the taxing statute. Since the department had accepted the payment under that framework, it could not deny refund on the basis that the machinery for restitution was unavailable. The refund rejection was therefore unsustainable. en-us Tue, 15 Oct 2019 00:00:00 +0530 Wed, 16 Oct 2019 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387107 Refund of service tax paid in excess by mistake was treated as maintainable despite expiry of the refund limitation period, because binding precedent recognised that mistaken tax payment does not become irrecoverable merely on limitation grounds. The analysis also rejected the argument that the assessee must sue in civil court, holding that the statutory refund mechanism remained the proper and exclusive route for recovery of excess tax paid under the taxing statute. Since the department had accepted the payment under that framework, it could not deny refund on the basis that the machinery for restitution was unavailable. The refund rejection was therefore unsustainable. Case-Laws Service Tax Tue, 15 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387107