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2021 (6) TMI 860 - AT - Service TaxRefund of the Service Tax - Tax was paid under mistake of law - change in tax regime - freight services received from foreign shipping line - Reverse Charge Mechanism - N/N. 15/2017-ST and 16/2017-ST, both dated 13.04.2017 - HELD THAT:- The Revenue having collected per force the Service Tax along with interest, the appellant is pushed into a situation where its refund claim is denied and even the credit of Service Tax so paid is also not allowed to be availed, with the introduction of the CGST Act in 2017. It is the settled position of law that a tax payer cannot be a victim of the change in law. The reliance placed on the decision of the Hon’ble High Court of Madras in the case of M/S. 3E INFOTECH VERSUS CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, COMMISSIONER OF CENTRAL EXCISE (APPEALS-I) [2018 (7) TMI 276 - MADRAS HIGH COURT] is very apt, wherein it has been categorically held that the Service Tax paid under mistake of law has to be refunded irrespective of the period covered as refusal thereof would be contrary to the mandate of Article 265 of the Constitution of India. The denial of refund is contrary to the settled position of law - the rejection of refund are set aside - Appeal allowed - decided in favor of appellant.
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