https://www.taxtmi.com/article/detailed?id=9022 Refunds for payments made under a mistake of law are treated as restitutionary claims not governed by ordinary statutory limitation for tax deposits; revenue must return sums recovered without lawful authority subject to unjust enrichment principles, and this approach extends into GST claims while coexisting with GST refund procedures and the separate pathway for unutilized input tax credits. en-us Fri, 27 Mar 2020 09:45:34 +0530 Fri, 27 Mar 2020 09:45:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9022 Refunds for payments made under a mistake of law are treated as restitutionary claims not governed by ordinary statutory limitation for tax deposits; revenue must return sums recovered without lawful authority subject to unjust enrichment principles, and this approach extends into GST claims while coexisting with GST refund procedures and the separate pathway for unutilized input tax credits. Articles Goods and Services Tax - GST Fri, 27 Mar 2020 09:45:34 +0530 https://www.taxtmi.com/article/detailed?id=9022