https://www.taxtmi.com/caselaws?id=42313 SC held that where duty was levied without statutory authority, the limitation for refund ordinarily begins when the mistake is discovered; however, claims before the departmental authority remain governed by the limitation periods in the relevant statute and Rules. Because the claimant sought refund after the statutory limitation, the departmental denial was justified and the appeal lacked merit. The SC refused to entertain the appeal and dismissed it, noting that if the payment was made under a mistake of law the party may pursue alternative remedies outside the departmental refund regime. en-us Tue, 16 Aug 1988 00:00:00 +0530 Tue, 28 Oct 2025 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42313 SC held that where duty was levied without statutory authority, the limitation for refund ordinarily begins when the mistake is discovered; however, claims before the departmental authority remain governed by the limitation periods in the relevant statute and Rules. Because the claimant sought refund after the statutory limitation, the departmental denial was justified and the appeal lacked merit. The SC refused to entertain the appeal and dismissed it, noting that if the payment was made under a mistake of law the party may pursue alternative remedies outside the departmental refund regime. Case-Laws Central Excise Tue, 16 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42313