Techno Power Enterprises Pvt Ltd vs -Dibrugarh Commissionerate on 16 September, 2022
13. I find that in another judgment passed by the Hon‟ble Calcutta
High Court in the case of East Anglia Plastics (I) Ltd. v. Assistant
Collector of Customs [1990 (50) ELT 508 (Cal.)], the Hon‟ble High Court
10
Service Tax Appeal No.75972/21
had held that when tax is collected without authority of Law, i.e. when
such tax was not payable or leviable, the Revenue cannot retain the
amount so collected under the garb of limitation, as the Revenue has
acted without jurisdiction in collecting such amount paid by the
assessee.