1976 (12) TMI 183

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..... em through this common order. After considering the submissions made in the appeal and after hearing the oral arguments of Shri D.R. Gupta (Consultant) on 25-10-76 at Delhi. I observe that under the Government of India, Ministry of Commerce, Notification No. F 15012/4/72-Tax. lV, dated 14-2-74, woollen fabrics producted on Handloom and processed with the aid of power were exempted from the whole o .....

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..... on with the refund will be due to appellants provided that they make a claim for the same within 3 years from the date on which the mistake was discovered by them. Since the appellants should have discovered the mistake on 14-2-1974, the refunds for which they submitted claim within three years from 14-2-1972 are due to them under the General Limitation Act because the subject goods were not charg .....

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