https://www.taxtmi.com/caselaws?id=422327 The Tribunal allowed both appeals, holding that the refund of the excess amount paid must be granted. It emphasized that the Department cannot retain amounts collected beyond what is legally permissible. The decision reaffirmed that taxpayers are entitled to refunds of excess payments made under mistake, irrespective of statutory limitation periods typically applicable to refund claims. en-us Wed, 27 Apr 2022 00:00:00 +0530 Fri, 13 May 2022 07:50:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422327 The Tribunal allowed both appeals, holding that the refund of the excess amount paid must be granted. It emphasized that the Department cannot retain amounts collected beyond what is legally permissible. The decision reaffirmed that taxpayers are entitled to refunds of excess payments made under mistake, irrespective of statutory limitation periods typically applicable to refund claims. Case-Laws Customs Wed, 27 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422327