Time bar not apply to refund of duty paid by mistake

Pine Laminates Pvt. Limited Vs Commissioner, Central Excise & CGST (CESTAT Delhi)

Section 11B (1) prescribes the period of one year from the relevant date and the term ^„relevant date‟ is then defined under the Explanation as given above and the relevant clause (ec) specifically provides that in case the amount is refundable as a consequence of a judgement or order of an appellate Tribunal or any Court, it is the date of such judgement, decree, order or direction. In the present case, the amount became due

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