https://www.taxtmi.com/caselaws?id=43523 A refund claim alleging excise duty paid under mistake of law should not be rejected solely on limitation where the claim is made within a reasonable time after discovery of the mistake. The authority must then examine entitlement on merits, including whether the duty burden was passed on and whether refund is permissible under the amended statutory scheme. Where limitation is the only basis for rejection, and the levy is said to have been collected without authority of law, a factual inquiry is required before refusing relief. en-us Fri, 06 Nov 1992 00:00:00 +0530 Fri, 18 Jun 2010 15:26:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43523 A refund claim alleging excise duty paid under mistake of law should not be rejected solely on limitation where the claim is made within a reasonable time after discovery of the mistake. The authority must then examine entitlement on merits, including whether the duty burden was passed on and whether refund is permissible under the amended statutory scheme. Where limitation is the only basis for rejection, and the levy is said to have been collected without authority of law, a factual inquiry is required before refusing relief. Case-Laws Central Excise Fri, 06 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43523