https://www.taxtmi.com/caselaws?id=41492 A refund claim for excise duty paid under mistake was held to be within limitation because time ran only from discovery of the mistake. Restitution was nevertheless unavailable under Section 72 of the Contract Act where the duty burden had been passed on to buyers and the mills proved no personal loss; refund in those circumstances would amount to unjust enrichment. Interest was also unavailable because no contractual, trade, or equitable basis for it was shown, and the ancillary claim failed with the refund claim. The analysis applies the principle that a claimant must establish both timely discovery of mistake and a personal entitlement to restitution before recovery can be ordered. en-us Fri, 06 Apr 1984 00:00:00 +0530 Thu, 03 Jun 2010 17:39:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41492 A refund claim for excise duty paid under mistake was held to be within limitation because time ran only from discovery of the mistake. Restitution was nevertheless unavailable under Section 72 of the Contract Act where the duty burden had been passed on to buyers and the mills proved no personal loss; refund in those circumstances would amount to unjust enrichment. Interest was also unavailable because no contractual, trade, or equitable basis for it was shown, and the ancillary claim failed with the refund claim. The analysis applies the principle that a claimant must establish both timely discovery of mistake and a personal entitlement to restitution before recovery can be ordered. Case-Laws Central Excise Fri, 06 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41492