https://www.taxtmi.com/caselaws?id=47352 Modvat credit refund claims were treated as falling within Section 11B of the Central Excise Act because the proviso specifically contemplated refund of duty credit on inputs. Limitation was held to run from discovery of the mutual mistake, as the reversal of credit had occurred without awareness of the relevant public notice and the special law did not exclude the Limitation Act's general provisions. Refund was also not denied on unjust enrichment principles, since the credit related to inputs used in export goods and the duty burden could not have been passed on to the foreign buyer. Restoration of the credit was directed. en-us Fri, 22 Feb 2002 00:00:00 +0530 Wed, 01 Oct 2025 20:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47352 Modvat credit refund claims were treated as falling within Section 11B of the Central Excise Act because the proviso specifically contemplated refund of duty credit on inputs. Limitation was held to run from discovery of the mutual mistake, as the reversal of credit had occurred without awareness of the relevant public notice and the special law did not exclude the Limitation Act's general provisions. Refund was also not denied on unjust enrichment principles, since the credit related to inputs used in export goods and the duty burden could not have been passed on to the foreign buyer. Restoration of the credit was directed. Case-Laws Central Excise Fri, 22 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47352