https://www.taxtmi.com/caselaws?id=789076 Refund of duty paid twice through Cenvat credit and later in cash was held not to be barred by limitation under Section 11B read with Section 142(3), because tax paid under a mistake of law cannot be retained merely on expiry of the refund period and such retention would offend Article 265. The appellant's use of Cenvat credit was treated as a bona fide inadvertent error, not a wilful contravention of Rule 3(4) of the Cenvat Credit Rules, since no material showed deliberate misuse and the payment was corrected after audit. The refund rejection was set aside and consequential relief granted. en-us Wed, 01 Apr 2026 00:00:00 +0530 Fri, 03 Apr 2026 08:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789076 Refund of duty paid twice through Cenvat credit and later in cash was held not to be barred by limitation under Section 11B read with Section 142(3), because tax paid under a mistake of law cannot be retained merely on expiry of the refund period and such retention would offend Article 265. The appellant's use of Cenvat credit was treated as a bona fide inadvertent error, not a wilful contravention of Rule 3(4) of the Cenvat Credit Rules, since no material showed deliberate misuse and the payment was corrected after audit. The refund rejection was set aside and consequential relief granted. Case-Laws Central Excise Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789076