Writ Petition Filed to Refund Tax Amount with Minimum Interest Borne by the Petitioner under Mistake of Law
Last updated: 22 May 2021
Court :
Madras High Court
Brief :
This Writ Petition has been filed for a writ of mandamus to direct the respondent to refund the tax amount of Rs.1,10,999/- with minimum interest borne by the petitioner under mistake of law. The petitioner was a recipient of service from M/s.IMC Limited. The said company had charged service tax on the petitioner for utilizing the storage facility. The Central Board of Excise and Customs however later by a clarification dated 24.04.2002 clarified as follows:
Citation :
W.P.No.27919 of 2010
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