https://www.taxtmi.com/caselaws?id=165860 A refund claim for excess excise duty remained subject to the prescribed limitation period under the excise refund rules, even where the assessee asserted a substantive exemption entitlement, because duty had been paid by error and the claim was filed beyond time. The exemption under Notification No. 65 of 1972 was construed narrowly and applied only where yarn was used in the same composite mill in which it was manufactured; yarn transferred to another composite mill did not qualify. On that construction, the payment could not be treated as a mistake of law, and the substantive claim also failed. en-us Wed, 27 Jan 1982 00:00:00 +0530 Wed, 13 Aug 2014 18:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165860 A refund claim for excess excise duty remained subject to the prescribed limitation period under the excise refund rules, even where the assessee asserted a substantive exemption entitlement, because duty had been paid by error and the claim was filed beyond time. The exemption under Notification No. 65 of 1972 was construed narrowly and applied only where yarn was used in the same composite mill in which it was manufactured; yarn transferred to another composite mill did not qualify. On that construction, the payment could not be treated as a mistake of law, and the substantive claim also failed. Case-Laws Central Excise Wed, 27 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165860