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2014 (6) TMI 307 - HC - Central ExciseDenial of refund claim - Bar of limitation - payment of duty under mistake of law - Held that:- Hon'ble Court has laid down that the suit cannot be instituted for refund of claim based on discovery of mistake of law and Section 72 of the Contract Act, 1932 and provisions of Section 17(1)(c) of the Limitation Act has no application in such a claim for refund. Further while dealing with the pending litigations, the Hon'ble Court provided for time to make such application seeking refund, however, it further ruled that if proceedings have already been taken for refund and the parties have failed, they would not be entitled to the benefit of the said direction. The suit filed by the plaintiff seeking refund of excise duty paid on blended yarn for a period 14.9.1966 to 15.3.1972 was not maintainable before the civil court and was clearly barred by limitation. As admittedly, the plaintiff had approached the Superintendent, Central Excise by way of application seeking refund and the Collector (Appeals) by way of appeal against the rejection of its application seeking refund and had failed - Following decision of Mafatlal Industries Ltd. v. Union of India [1996 (12) TMI 50 - SUPREME COURT OF INDIA] - Decided in favour of Revenue.
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