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Service Tax - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Refund of amount retained without authority of law - It is well ...

Case Laws     Service Tax

November 25, 2023

Refund of amount retained without authority of law - It is well settled that once such amounts were deposited by the petitioner and were retained by the department without the authority in law, the claim of the petitioner for refund could not have been denied. In such circumstances, it was appropriate for the petitioner to invoke the jurisdiction of this Court under Article 226 of the Constitution praying for writ for directing refund of money illegally retained / withheld. - HC

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