https://www.taxtmi.com/caselaws?id=167587 A retrospective exemption notification covered woollen fabrics produced on handloom and processed with the aid of power, so the goods were not chargeable to excise duty from the retrospectively effective date. Duty paid despite the exemption was treated as payment made under a mistake, discovered when the notification was published. The refund claim was maintainable because it was filed within three years from the date of discovery of the mistake, and consequential relief followed. en-us Fri, 10 Dec 1976 00:00:00 +0530 Thu, 25 Dec 2014 14:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167587 A retrospective exemption notification covered woollen fabrics produced on handloom and processed with the aid of power, so the goods were not chargeable to excise duty from the retrospectively effective date. Duty paid despite the exemption was treated as payment made under a mistake, discovered when the notification was published. The refund claim was maintainable because it was filed within three years from the date of discovery of the mistake, and consequential relief followed. Case-Laws Central Excise Fri, 10 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167587