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1 - 2 of 2 (0.36 seconds)Industrial Plastic Corporation ... vs Union Of India And Another on 14 April, 1981
8. The only question to be considered is whether the petitioner is entitled to refund of duty paid by it during the period of three years prior to the date of discovery of the mistake or to all refund claimed within three years from the date of discovery of the mistake. We do not find much difficulty on this count. It is well settled that the claim for refund of amounts paid under a mistake of law should be made within the period of three years from the discovery or knowledge of the mistake. The date of payment is not the relevant consideration. Reference may be made in this connection to the decision of a Division Bench of this court in Industrial Plastic Corporation Pvt. Ltd. v. U.O.I. - 1992 (57) E.L.T. 390.
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