https://www.taxtmi.com/caselaws?id=41038 Excise duty paid under a mistake of law was treated as refundable under Article 226, because a voluntary payment made under a mistaken tariff understanding does not lose its character as money paid under mistake. The court applied the principle that limitation for refund runs from discovery of the mistake, not from payment, and held that delay alone did not defeat the claim on the facts stated. It further noted that common mistake, estoppel, and alleged passing on of the duty to consumers did not bar restitution absent a statutory prohibition, and that any refunded amount could be held for pro rata repayment to actual consumers. en-us Tue, 29 Sep 1981 00:00:00 +0530 Thu, 20 May 2010 12:14:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41038 Excise duty paid under a mistake of law was treated as refundable under Article 226, because a voluntary payment made under a mistaken tariff understanding does not lose its character as money paid under mistake. The court applied the principle that limitation for refund runs from discovery of the mistake, not from payment, and held that delay alone did not defeat the claim on the facts stated. It further noted that common mistake, estoppel, and alleged passing on of the duty to consumers did not bar restitution absent a statutory prohibition, and that any refunded amount could be held for pro rata repayment to actual consumers. Case-Laws Central Excise Tue, 29 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41038