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

Last updated: 18 November 2025

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The Gujarat High Court has ruled that a refund claim for a double payment of IGST cannot be rejected simply because it was filed after the usual time limit. The court found that the revenue authority has no right to keep tax money paid without legal authority, as this violates Article 265 of the Constitution. Therefore, even if a refund is requested late, the excess tax must be returned.

Court :
Gujarat High Court

Brief :
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 India.

Citation :
R/Special Civil Application No. 921 of 2025, order dated August 08, 2025

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