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 by virtue of the decision of the Tribunal on 27.4.2018 whereby the impugned order...