https://www.taxtmi.com/caselaws?id=248403 A civil suit seeking refund of excise duty paid under an alleged mistake of law was held not maintainable where the claimant had to proceed under the statutory refund mechanism, as explained in Mafatlal Industries; the objection to maintainability succeeded. The court also held that Section 17(1)(c) of the Limitation Act could not extend limitation on the basis of discovering a mistake of law from a judgment in another person's case, especially where refund proceedings had already been pursued and failed; the suit was therefore time-barred. The appeal was allowed, the trial court decree was set aside, and the refund suit was dismissed. en-us Thu, 27 Mar 2014 00:00:00 +0530 Thu, 15 Jan 2015 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248403 A civil suit seeking refund of excise duty paid under an alleged mistake of law was held not maintainable where the claimant had to proceed under the statutory refund mechanism, as explained in Mafatlal Industries; the objection to maintainability succeeded. The court also held that Section 17(1)(c) of the Limitation Act could not extend limitation on the basis of discovering a mistake of law from a judgment in another person's case, especially where refund proceedings had already been pursued and failed; the suit was therefore time-barred. The appeal was allowed, the trial court decree was set aside, and the refund suit was dismissed. Case-Laws Central Excise Thu, 27 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248403