https://www.taxtmi.com/caselaws?id=165631 The Limitation Act applies to quasi-judicial excise refund proceedings unless expressly excluded, and a refund claim based on a mistake of law discovered through a Supreme Court ruling cannot be rejected solely as time-barred under Rule 11 without examining the applicable limitation basis. The lower authority had not considered the merits of the refund, the admissibility of the amounts, or whether the mistake could earlier have been discovered with due diligence, so those issues required fresh consideration. The limitation-based rejection was therefore not sustained, and the claims were remitted for reconsideration on admissibility and due diligence. en-us Mon, 07 May 1979 00:00:00 +0530 Mon, 04 Aug 2014 14:08:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165631 The Limitation Act applies to quasi-judicial excise refund proceedings unless expressly excluded, and a refund claim based on a mistake of law discovered through a Supreme Court ruling cannot be rejected solely as time-barred under Rule 11 without examining the applicable limitation basis. The lower authority had not considered the merits of the refund, the admissibility of the amounts, or whether the mistake could earlier have been discovered with due diligence, so those issues required fresh consideration. The limitation-based rejection was therefore not sustained, and the claims were remitted for reconsideration on admissibility and due diligence. Case-Laws Central Excise Mon, 07 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165631