https://www.taxtmi.com/caselaws?id=128117 A claim for refund of excess sales tax, arising from the statutory duty to refund after assessment, was not governed by Article 16 because the payment was not made under protest in the required sense. Article 96 also did not apply because the claim was not founded on discovery of mistake, but on the statutory refund obligation triggered by assessment. In the absence of a specific limitation article for such a refund claim, the residuary Article 120 applied. The suit was therefore within time, and the limitation defence failed. en-us Wed, 26 Oct 1960 00:00:00 +0530 Thu, 28 Mar 2013 18:33:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128117 A claim for refund of excess sales tax, arising from the statutory duty to refund after assessment, was not governed by Article 16 because the payment was not made under protest in the required sense. Article 96 also did not apply because the claim was not founded on discovery of mistake, but on the statutory refund obligation triggered by assessment. In the absence of a specific limitation article for such a refund claim, the residuary Article 120 applied. The suit was therefore within time, and the limitation defence failed. Case-Laws VAT and Sales Tax Wed, 26 Oct 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128117