No limitation period for refund claim on duty paid twice on import Bill of Entry

Ericsson India Private Limited Vs Commissioner, Customs (CESTAT Delhi) CESTAT held that amount paid for the same duty but twice, one of the payment has to be refunded. Otherwise also in terms of section 17 of Limitation Act, whenever there is an application for a relief from the consequences of a mistake, the period of limitation would not begin to run until the plaintiff or applicant has discovered the mistake, or could with reasonable diligence, have discovered it. Since from this angle also, the bar of limitation is held to have wrongly applied against the impugned refund application. The r...