Refund Granted for Mistaken Duty Payment on Power Project Goods; Exemption Applies per Previous and Subsequent Acceptance.

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....Refund claim - Duty paid wrongly on goods supplied for power projects eligible for exemption - Once the Department has accepted nonpayment of duty for the previous and subsequent periods, it is not open for the Department to deny refund, if otherwise in order, for the short period during which the appellants have paid duty under mistaken notion of law. - Refund allowed - AT....