https://www.taxtmi.com/caselaws?id=796857 Service tax collected on the supply and operation of floating rigs under Mining Service, before Supply of Tangible Goods Service became taxable, lacked legal authority where the activity was incorrectly classified. A recipient that bore the tax incidence may seek refund even if the service provider did not separately challenge the assessment. Tax paid through a mistake of law is not subject to the ordinary one-year refund limitation where no lawful levy applied, consistent with Article 265. Refund is not barred by unjust enrichment when evidence establishes that the recipient bore the burden and did not pass it on further. Appellate authorities and the Tribunal may rectify the classification error and grant refund on established facts. en-us Mon, 10 Aug 2026 00:00:00 +0530 Wed, 12 Aug 2026 08:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796857 Service tax collected on the supply and operation of floating rigs under Mining Service, before Supply of Tangible Goods Service became taxable, lacked legal authority where the activity was incorrectly classified. A recipient that bore the tax incidence may seek refund even if the service provider did not separately challenge the assessment. Tax paid through a mistake of law is not subject to the ordinary one-year refund limitation where no lawful levy applied, consistent with Article 265. Refund is not barred by unjust enrichment when evidence establishes that the recipient bore the burden and did not pass it on further. Appellate authorities and the Tribunal may rectify the classification error and grant refund on established facts. Case-Laws Service Tax Mon, 10 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796857