https://www.taxtmi.com/caselaws?id=785643 Refund of service tax paid under mistake of law relating to prepublication/exported services and reverse charge input services is payable; authorities must restore recredit and refund previously sanctioned. The commentary explains that limitation rules do not bar refund where tax was paid under a mistake of law, and that contrary tribunal departures from an earlier final order were erroneous; therefore precedent and judicial discipline require restoration of adjudicating authority refunds. If tax was paid for services actually used by the taxpayer as input service it must be credited; if paid for a director personally it remains refundable as mistake of law. en-us Fri, 02 Jan 2026 00:00:00 +0530 Thu, 29 Jan 2026 09:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785643 Refund of service tax paid under mistake of law relating to prepublication/exported services and reverse charge input services is payable; authorities must restore recredit and refund previously sanctioned. The commentary explains that limitation rules do not bar refund where tax was paid under a mistake of law, and that contrary tribunal departures from an earlier final order were erroneous; therefore precedent and judicial discipline require restoration of adjudicating authority refunds. If tax was paid for services actually used by the taxpayer as input service it must be credited; if paid for a director personally it remains refundable as mistake of law. Case-Laws Service Tax Fri, 02 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785643