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    <title>1995 (1) TMI 387 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=172431</link>
    <description>A claim for refund of railway overcharge was held to depend on Section 78-B of the Indian Railways Act, 1890, which required a written claim within six months from delivery of the goods. The discovery of mistake rule under the Limitation Act was inapplicable because it governs civil proceedings, while the Railway Claims Tribunal is a statutory tribunal and not a civil court for that purpose. As the written claim was lodged beyond the six-month period, the statutory bar operated against the claim and the proviso did not assist the claimant. The refund relief was therefore not sustainable.</description>
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    <pubDate>Mon, 02 Jan 1995 00:00:00 +0530</pubDate>
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      <title>1995 (1) TMI 387 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=172431</link>
      <description>A claim for refund of railway overcharge was held to depend on Section 78-B of the Indian Railways Act, 1890, which required a written claim within six months from delivery of the goods. The discovery of mistake rule under the Limitation Act was inapplicable because it governs civil proceedings, while the Railway Claims Tribunal is a statutory tribunal and not a civil court for that purpose. As the written claim was lodged beyond the six-month period, the statutory bar operated against the claim and the proviso did not assist the claimant. The refund relief was therefore not sustainable.</description>
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      <pubDate>Mon, 02 Jan 1995 00:00:00 +0530</pubDate>
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