https://www.taxtmi.com/caselaws?id=167183 A refund claim for countervailing duty paid under a mistake of law was held to be governed by limitation under Section 27(1) of the Customs Act, with time running from when the mistake became known. The court treated knowledge as arising when the legal position was clarified by the Gujarat High Court in March 1972, and found a writ filed within three years from that date to be in time. Because the levy on electrolytic aluminium rods was without authority of law, the duty was refundable by restitution. en-us Fri, 15 Jun 1984 00:00:00 +0530 Wed, 10 Dec 2014 13:10:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167183 A refund claim for countervailing duty paid under a mistake of law was held to be governed by limitation under Section 27(1) of the Customs Act, with time running from when the mistake became known. The court treated knowledge as arising when the legal position was clarified by the Gujarat High Court in March 1972, and found a writ filed within three years from that date to be in time. Because the levy on electrolytic aluminium rods was without authority of law, the duty was refundable by restitution. Case-Laws Customs Fri, 15 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167183