Case Law Details
Nilkamal Limited Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai)
The Revenue having collected per force the Service Tax along with interest, the appellant is pushed into a situation where its refund claim is denied and even the credit of Service Tax so paid is also not allowed to be availed, with the introduction of the CGST Act in 2017. It is the settled position of law that a tax payer cannot be a victim of the change in law. In this regard, the reliance placed on the decision of the Hon’ble High Court of Madras in the case of M/s. 3E Infotech v. CESTAT, Chennai reported in 2018 (18) G.S.T.L. 410 (Mad.) is very apt, wherein it has been categorically held that the Service Tax paid under mistake of law has to be refunded irrespective of the period covered as refusal thereof would be contrary to the mandate of Article 265 of the Constitution of India.
In this view of the matter, I am of the opinion that the denial of refund is contrary to the settled position of law and accordingly, the impugned order and the rejection of refund are set aside.
FULL TEXT OF THE CESTAT CHENNAI ORDER
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