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1987 (9) TMI 167 - CEGAT, NEW DELHIExtract: .......ce the period of limitation prescribed under the Limitation Act, treating the claim as arising for recovery of money paid under mistake of law and hence governed by Section 72 of the Indian Contract Act. We, therefore, hold that the lower authorities were correct in rejecting the refund claim as barred by time. This appeal is accordingly dismissed.
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