https://www.taxtmi.com/caselaws?id=42218 Refund of countervailing duty collected on imported lenses was not barred by limitation where the levy itself lacked authority of law. The lenses had been initially assessed as glass and glassware, but the classification was later accepted to be incorrect and duty was shifted to a different tariff item; once the original levy was shown to be unlawful, it had no legal basis. In that situation, the ordinary limitation applicable to a refund claim could not defeat restitution of duty collected under a mistake of law, and the claim for excess duty refund succeeded. en-us Thu, 23 Jul 1987 00:00:00 +0530 Wed, 09 Jun 2010 18:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42218 Refund of countervailing duty collected on imported lenses was not barred by limitation where the levy itself lacked authority of law. The lenses had been initially assessed as glass and glassware, but the classification was later accepted to be incorrect and duty was shifted to a different tariff item; once the original levy was shown to be unlawful, it had no legal basis. In that situation, the ordinary limitation applicable to a refund claim could not defeat restitution of duty collected under a mistake of law, and the claim for excess duty refund succeeded. Case-Laws Central Excise Thu, 23 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42218