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    <title>Refund under Mistake of Law which is Time Bared under the Provisions of the Act*</title>
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    <description>Refunds for taxes paid under a mistake of law are recoverable either by restitutionary civil suit or by constitutional writ, provided the claimant acts within the limitation period measured from knowledge of the mistake or from the pronouncement invalidating the levy; statutory refund regimes bind claimants to their limitation rules, and relief may be denied where the claimant passed the tax burden to third parties, since restitution is not available to unjustly enrich one who did not bear the loss.</description>
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      <description>Refunds for taxes paid under a mistake of law are recoverable either by restitutionary civil suit or by constitutional writ, provided the claimant acts within the limitation period measured from knowledge of the mistake or from the pronouncement invalidating the levy; statutory refund regimes bind claimants to their limitation rules, and relief may be denied where the claimant passed the tax burden to third parties, since restitution is not available to unjustly enrich one who did not bear the loss.</description>
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