Petitioner seeks refund of excess duty paid; claims under Article 113 of Limitation Act 1963 for mistaken payment recovery.

Petitioner seeks refund of excess duty paid; claims under Article 113 of Limitation Act 1963 for mistaken payment recovery. https://www.taxtmi.com/highlights?id=21911 Refund of Excess duty claimed beyond one year - A person to whom money has been paid by mistake by another person, becomes at common law a trustee for that other person with an obligation to repay the sum received - the petitioner had, under Article 113 of the Limitation Act 1963, a period of three years to institute a suit from that time - HC en-us Mon, 23 Feb 2015 06:22:04 +0530 Mon, 23 Feb 2015 06:22:04 +0530 TaxTMI RSS Generator Petitioner seeks refund of excess duty paid; claims under Article 113 of Limitation Act 1963 for mistaken payment recovery. https://www.taxtmi.com/highlights?id=21911 Refund of Excess duty claimed beyond one year - A person to whom money has been paid by mistake by another person, becomes at common law a trustee for that other person with an obligation to repay the sum received - the petitioner had, under Article 113 of the Limitation Act 1963, a period of three years to institute a suit from that time - HC Highlights Customs Mon, 23 Feb 2015 06:22:04 +0530 https://www.taxtmi.com/highlights?id=21911