Service Tax paid under mistake of law has to be refunded

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 2...