https://www.taxtmi.com/caselaws?id=414121 The Supreme Court upheld the principle that amounts paid under a mistake of law are refundable, dismissing the Special Leave Petition against the Tribunal's decision. The Tribunal emphasized the entitlement to a refund of excess duty paid due to erroneous calculation, rejecting the reliance on a specific provision of the Customs Act for dismissing the claim. The Tribunal set aside the lower authorities' decision, allowing the appeal and granting the appellant the rightful refund of excess tax payments, emphasizing the importance of constitutional validity in tax matters and the obligation to refund amounts paid under a mistake of law. en-us Thu, 21 Oct 2021 00:00:00 +0530 Fri, 29 Oct 2021 04:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414121 The Supreme Court upheld the principle that amounts paid under a mistake of law are refundable, dismissing the Special Leave Petition against the Tribunal's decision. The Tribunal emphasized the entitlement to a refund of excess duty paid due to erroneous calculation, rejecting the reliance on a specific provision of the Customs Act for dismissing the claim. The Tribunal set aside the lower authorities' decision, allowing the appeal and granting the appellant the rightful refund of excess tax payments, emphasizing the importance of constitutional validity in tax matters and the obligation to refund amounts paid under a mistake of law. Case-Laws Service Tax Thu, 21 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414121