Principle of Restitution all over again

On Principle fo Restitution. The writ petition before the High Court of Orissa raises an important and recurring issue under the GST regime, whether refund of tax paid twice under a mistake can be denied on the ground of limitation prescribed under Section 54 of the CGST Act. The Court examined the statutory limitation under Section 54 with the constitutional mandate under Article 265 of the Constitution of India, which prohibits retention of tax without authority of law.