State need not refund tax collected by mistake if payer has recovered the amount from others: Madras High Court
India's Madras High Court ruled that a state is not obligated to refund mistakenly collected tax when the taxpayer has already recouped the amount from other sources. The bench, comprising Justices R. Anita Sumanth and C. Kumarappan, partially upheld an appeal by the Madras Club, which had sought a refund of service tax under prevailing law.