https://www.taxtmi.com/caselaws?id=785398 Refund of central excise duty claimed on account of discovery of mistake of law is governed by the statutory refund regime and the prescribed limitation period. The legal basis requires refund applications to be filed within the time limit prescribed under Section 11B; only payments under an unconstitutional levy (i.e., paid without statutory authority) fall outside that limitation. A claimant cannot obtain refund merely by relying on another assessees favourable decision; the claimant must succeed in its own litigation to qualify for refund. Claims beyond the statutory period are barred and were dismissed. en-us Tue, 20 Jan 2026 00:00:00 +0530 Fri, 23 Jan 2026 09:10:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785398 Refund of central excise duty claimed on account of discovery of mistake of law is governed by the statutory refund regime and the prescribed limitation period. The legal basis requires refund applications to be filed within the time limit prescribed under Section 11B; only payments under an unconstitutional levy (i.e., paid without statutory authority) fall outside that limitation. A claimant cannot obtain refund merely by relying on another assessees favourable decision; the claimant must succeed in its own litigation to qualify for refund. Claims beyond the statutory period are barred and were dismissed. Case-Laws Central Excise Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785398