https://www.taxtmi.com/caselaws?id=160194 Refund claims for tax paid under a mistake of law were subject to a three-year limitation period, and time began only when the mistake was discovered or could reasonably have been discovered. The publication of the earlier Tribunal decision in a law journal was treated as the discovery date for the claim based on the Bengal Finance (Sales Tax) Act, 1941, but the refund application filed in August 1999 was still beyond three years from that date. In the other matter, tax payments made under the 1941 Act before 1 May 1995 and the application filed in January 2000 were also held time-barred. The later Tribunal decision concerning the 1994 Act did not affect these refund claims. en-us Fri, 25 Feb 2000 00:00:00 +0530 Wed, 11 Dec 2013 14:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160194 Refund claims for tax paid under a mistake of law were subject to a three-year limitation period, and time began only when the mistake was discovered or could reasonably have been discovered. The publication of the earlier Tribunal decision in a law journal was treated as the discovery date for the claim based on the Bengal Finance (Sales Tax) Act, 1941, but the refund application filed in August 1999 was still beyond three years from that date. In the other matter, tax payments made under the 1941 Act before 1 May 1995 and the application filed in January 2000 were also held time-barred. The later Tribunal decision concerning the 1994 Act did not affect these refund claims. Case-Laws VAT and Sales Tax Fri, 25 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160194