https://www.taxtmi.com/caselaws?id=793323 Refund of service tax collected from members' clubs was treated as not barred by Section 11B limitation where the levy itself had already been held ultra vires and confirmed by the Supreme Court. The text states that tax collected without authority of law, or under mistake of law, cannot be denied merely for delay when the underlying levy is impermissible. The rejection of the refund claim for the relevant years was therefore unsustainable, and the application was required to be reconsidered on merits, including the claim for interest. en-us Wed, 10 Jun 2026 00:00:00 +0530 Sat, 13 Jun 2026 09:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793323 Refund of service tax collected from members' clubs was treated as not barred by Section 11B limitation where the levy itself had already been held ultra vires and confirmed by the Supreme Court. The text states that tax collected without authority of law, or under mistake of law, cannot be denied merely for delay when the underlying levy is impermissible. The rejection of the refund claim for the relevant years was therefore unsustainable, and the application was required to be reconsidered on merits, including the claim for interest. Case-Laws Service Tax Wed, 10 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793323