https://www.taxtmi.com/caselaws?id=296717 Tax collected under an ultra vires levy is refundable as money retained without authority of law under Article 265, and the principle in Section 72 of the Indian Contract Act applies to money paid under mistake of law. The Court held that limitation did not defeat the refund claim on the facts because the claim was pursued after the invalidity of the levy became known and no statutory bar applied. It also held that the revisional authority could entertain and allow the consequential refund despite lapse of time from the assessment order, since procedural requirements should not be read rigidly to deny restitution for wrongly collected tax. The refund direction was affirmed. en-us Thu, 10 Apr 1986 00:00:00 +0530 Wed, 04 Aug 2021 17:49:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296717 Tax collected under an ultra vires levy is refundable as money retained without authority of law under Article 265, and the principle in Section 72 of the Indian Contract Act applies to money paid under mistake of law. The Court held that limitation did not defeat the refund claim on the facts because the claim was pursued after the invalidity of the levy became known and no statutory bar applied. It also held that the revisional authority could entertain and allow the consequential refund despite lapse of time from the assessment order, since procedural requirements should not be read rigidly to deny restitution for wrongly collected tax. The refund direction was affirmed. Case-Laws VAT and Sales Tax Thu, 10 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296717