https://www.taxtmi.com/article/detailed?id=15036 Where a levy is declared invalid, amounts paid pursuant to that levy are payments made under a mistake of law and subject to restitution notwithstanding the statutory limitation; the court remanded refund applications for IGST on ocean freight to be reconsidered without treating the limitation provision as a bar, relying on the retrospective effect of the Supreme Court decision invalidating the levy. en-us Wed, 03 Sep 2025 08:19:58 +0530 Wed, 03 Sep 2025 08:19:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15036 Where a levy is declared invalid, amounts paid pursuant to that levy are payments made under a mistake of law and subject to restitution notwithstanding the statutory limitation; the court remanded refund applications for IGST on ocean freight to be reconsidered without treating the limitation provision as a bar, relying on the retrospective effect of the Supreme Court decision invalidating the levy. Articles Goods and Services Tax - GST Wed, 03 Sep 2025 08:19:58 +0530 https://www.taxtmi.com/article/detailed?id=15036