https://www.taxtmi.com/caselaws?id=72389 Refund of excise duty paid under mistake of law was treated as recoverable under common law where no statutory bar applied. Limitation under the Limitation Act was held to begin from the date the mistake was discovered, because the cause of action arose only when the correct legal position became known. On that basis, the claim filed within three years of discovery was not time-barred, and the assessee was entitled to have the refund claim examined on merits. en-us Fri, 18 Jul 1986 00:00:00 +0530 Tue, 26 Nov 2013 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72389 Refund of excise duty paid under mistake of law was treated as recoverable under common law where no statutory bar applied. Limitation under the Limitation Act was held to begin from the date the mistake was discovered, because the cause of action arose only when the correct legal position became known. On that basis, the claim filed within three years of discovery was not time-barred, and the assessee was entitled to have the refund claim examined on merits. Case-Laws Central Excise Fri, 18 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72389