https://www.taxtmi.com/caselaws?id=160764 Refund claims for money paid under mistake are governed by limitation from the date the mistake is discovered with reasonable diligence. A prior judicial decision may be relevant to that discovery, but knowledge of the decision is not automatically imputed on the date of pronouncement or publication. On the facts, the petitioners' account that they learned of the decision only on 10 January 2000 was accepted, and the technical plea of limitation was rejected. The refund claim was therefore treated as within time for the purpose of the reference. en-us Thu, 17 May 2001 00:00:00 +0530 Tue, 24 Dec 2013 14:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160764 Refund claims for money paid under mistake are governed by limitation from the date the mistake is discovered with reasonable diligence. A prior judicial decision may be relevant to that discovery, but knowledge of the decision is not automatically imputed on the date of pronouncement or publication. On the facts, the petitioners' account that they learned of the decision only on 10 January 2000 was accepted, and the technical plea of limitation was rejected. The refund claim was therefore treated as within time for the purpose of the reference. Case-Laws VAT and Sales Tax Thu, 17 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160764