https://www.taxtmi.com/caselaws?id=166745 Excise duty refund based on a claimed mistake of law was rejected where the appellant sought to compute limitation from later discovery of a classification error. The Tribunal held that the trade notice relied on was not a judicial pronouncement and could not by itself establish discovery of a mistake of law for limitation purposes. It also found that the appellant was already aware of the disputed classification position earlier, and there was no material showing that the alleged mistake could not have been discovered with reasonable diligence. On that basis, the discovery-based limitation argument failed and rejection of the refund claim for the earlier period was upheld. en-us Wed, 12 Oct 1983 00:00:00 +0530 Mon, 03 Nov 2014 12:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166745 Excise duty refund based on a claimed mistake of law was rejected where the appellant sought to compute limitation from later discovery of a classification error. The Tribunal held that the trade notice relied on was not a judicial pronouncement and could not by itself establish discovery of a mistake of law for limitation purposes. It also found that the appellant was already aware of the disputed classification position earlier, and there was no material showing that the alleged mistake could not have been discovered with reasonable diligence. On that basis, the discovery-based limitation argument failed and rejection of the refund claim for the earlier period was upheld. Case-Laws Central Excise Wed, 12 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166745