Refund can’t be denied on limitation ground on double payment of GST

Messrs Macro Polymers Private Ltd. & Anr. Vs Union of India & Anr. (Bombay High Court) The Hon’ble Gujarat High Court in the case of Messrs Macro Polymers Private Ltd. Anr. v. Union of India Anr. [R/Special Civil Application No. 921 of 2025, order dated August 08, 2025] held that the refund claim for double payment of IGST, though filed beyond the period of limitation under Section 27 of the Customs Act, 1962, cannot be rejected as the revenue is not entitled to retain tax paid without authority of law, and the retention of such amount is hit by Article 265 of the Constitution of Ind...