Petitioner seeks refund of excess duty paid; claims under Article 113 of Limitation Act 1963 for mistaken payment recovery.

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....Refund of Excess duty claimed beyond one year - A person to whom money has been paid by mistake by another person, becomes at common law a trustee for that other person with an obligation to repay the sum received - the petitioner had, under Article 113 of the Limitation Act 1963, a period of three years to institute a suit from that time - HC....