Excess Tax Paid Must Be Refunded Due to Subsequent Law Change: SC

Oriental Structural Engineers Pvt Limited Vs Secretary To Government Public Works (D) Department (Supreme Court of India) Introduction: In a recent case involving Oriental Structural Engineers Pvt Limited versus the Secretary to Government Public Works (D) Department, the Supreme Court of India has provided significant relief to Oriental Structural Engineers. The court upheld an arbitration tribunal’s award that allows the refund or deduction of overpaid tax. This article provides a detailed analysis of the case, including the background, the interpretation of the award, and the Supreme ...