Stroy Service LLC submitted a VAT declaration to the inspection, in which it claimed the right to refund this tax from the budget. The Federal Tax Service Inspectorate of the Verkh-Isetsky District of Yekaterinburg conducted a desk audit, as a result of which the tax was refunded to the taxpayer and transferred to his account. Later, the inspection conducted an on-site inspection, as a result of which it was established that the tax had been unlawfully refunded. The company was asked to pay VAT refunded from the budget as the amount of the arrears. Stroy Service LLC appealed the decision of the inspection in court.
Assess the current situation taking into account the current tax legislation.

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