https://www.taxtmi.com/caselaws?id=419947 Amounts paid as service tax without authority of law, or under a mistaken belief of liability, remain refundable where the statutory conditions are met. The refund claim was held to be within limitation and otherwise admissible because the tax had been borne by the assessee and not passed on. Reliance on a later contrary view was rejected, as the applicable precedent recognized that mere payment as tax does not justify departmental retention of an unauthorized sum. Once the refund was sanctioned, recovery could not be pursued on the same facts. The refund sanction was therefore valid and the challenge to it failed. en-us Tue, 22 Mar 2022 00:00:00 +0530 Thu, 24 Mar 2022 09:20:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419947 Amounts paid as service tax without authority of law, or under a mistaken belief of liability, remain refundable where the statutory conditions are met. The refund claim was held to be within limitation and otherwise admissible because the tax had been borne by the assessee and not passed on. Reliance on a later contrary view was rejected, as the applicable precedent recognized that mere payment as tax does not justify departmental retention of an unauthorized sum. Once the refund was sanctioned, recovery could not be pursued on the same facts. The refund sanction was therefore valid and the challenge to it failed. Case-Laws Service Tax Tue, 22 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419947