https://www.taxtmi.com/article/detailed?id=11013 Revenue cannot retain amounts paid as tax due to inadvertent filing errors; such payments are not tax liability and must be restituted. Rule 97A permits manual filing where portal procedures are impracticable, and limitation defences do not automatically bar bona fide refund claims arising from erroneous payments. The principle against unjust enrichment governs restitution and preserves taxpayer entitlement to input tax credit where payments resulted from accidental mistakes. en-us Mon, 23 Jan 2023 11:05:39 +0530 Mon, 23 Jan 2023 11:05:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11013 Revenue cannot retain amounts paid as tax due to inadvertent filing errors; such payments are not tax liability and must be restituted. Rule 97A permits manual filing where portal procedures are impracticable, and limitation defences do not automatically bar bona fide refund claims arising from erroneous payments. The principle against unjust enrichment governs restitution and preserves taxpayer entitlement to input tax credit where payments resulted from accidental mistakes. Articles Goods and Services Tax - GST Mon, 23 Jan 2023 11:05:39 +0530 https://www.taxtmi.com/article/detailed?id=11013