GST Refund Limitations Not Applicable When Tax Mistakenly Paid u/s 54 of CGST Act.

Refund of amount deposited under a mistake - the period of limitation for applying for a refund as prescribed u/s 54 of the CGST Act, would not apply where GST is not chargeable and it is established an amount has been deposited under a mistake of law. - HC .....

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