https://www.taxtmi.com/caselaws?id=122635 The Supreme Court dismissed the Revenue's appeal, affirming the High Court's ruling that the limitation for refund application starts from the discovery of mutual mistake, not the date of credit reversal. The Appellate Tribunal upheld the Commissioner (Appeals)'s decision regarding the refund claim and Section 11B provisions, rejecting the revenue's appeals and affirming the order-in-appeal in favor of the respondent. en-us Wed, 04 Jul 2007 00:00:00 +0530 Thu, 16 Aug 2012 11:35:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122635 The Supreme Court dismissed the Revenue's appeal, affirming the High Court's ruling that the limitation for refund application starts from the discovery of mutual mistake, not the date of credit reversal. The Appellate Tribunal upheld the Commissioner (Appeals)'s decision regarding the refund claim and Section 11B provisions, rejecting the revenue's appeals and affirming the order-in-appeal in favor of the respondent. Case-Laws Central Excise Wed, 04 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122635