https://www.taxtmi.com/article/detailed?id=16312 Refund claims arising from tax paid twice under a mistaken notion are not governed by the two-year limitation in Section 54 of the CGST/OGST Act where the payment was not lawfully due. The Orissa High Court treated the excess payment as tax collected without authority and noted that the State cannot retain amounts admittedly paid twice for the same liability, as such retention conflicts with Article 265 of the Constitution. The discussion further states that payments made under mistake of law are treated as claims for return of money collected without authority, rather than ordinary GST refund claims. en-us Thu, 30 Apr 2026 07:18:30 +0530 Thu, 30 Apr 2026 07:18:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16312 Refund claims arising from tax paid twice under a mistaken notion are not governed by the two-year limitation in Section 54 of the CGST/OGST Act where the payment was not lawfully due. The Orissa High Court treated the excess payment as tax collected without authority and noted that the State cannot retain amounts admittedly paid twice for the same liability, as such retention conflicts with Article 265 of the Constitution. The discussion further states that payments made under mistake of law are treated as claims for return of money collected without authority, rather than ordinary GST refund claims. Articles Goods and Services Tax - GST Thu, 30 Apr 2026 07:18:30 +0530 https://www.taxtmi.com/article/detailed?id=16312