https://www.taxtmi.com/caselaws?id=40877 Limitation for refund of illegal excise collections ran separately from the date of each payment, because the cause of action arose when each payment was made and not from the later departmental or revisional determination; payments outside the limitation period, after adding the Section 80 CPC notice period, were time-barred, while later payments remained recoverable. On classification, tufted carpets were not treated as woven fabric and did not fall within Item 21 as "woollen fabrics"; the levy was therefore unsustainable on merits. The refund decree was confined to the sums within limitation, and the remainder of the claim failed as barred by time. en-us Tue, 12 Feb 1980 00:00:00 +0530 Sat, 15 May 2010 14:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40877 Limitation for refund of illegal excise collections ran separately from the date of each payment, because the cause of action arose when each payment was made and not from the later departmental or revisional determination; payments outside the limitation period, after adding the Section 80 CPC notice period, were time-barred, while later payments remained recoverable. On classification, tufted carpets were not treated as woven fabric and did not fall within Item 21 as "woollen fabrics"; the levy was therefore unsustainable on merits. The refund decree was confined to the sums within limitation, and the remainder of the claim failed as barred by time. Case-Laws Central Excise Tue, 12 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40877