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KOHINOOR INDUSTRIES LTD. versus GOVERNMENT OF PAKISTAN


Tax amount paid under error of R11 Contract Act (IX of 1872), Section 72 Limitation Act (IX of 1908), Article 96 Constitution of Pakistan (1973), R11, R11, Central Excise Rules, 1944 Under the Return Act or the Truth or Compulsory Treatment Rule 11, the Central Excise Rules will not apply to a case where tax is paid under the law or factual error or the jurisdiction for the refund under a compulsory order To be rejected as an order, its authenticity can be challenged. The constitutional petition, claiming for the return of duty within three years, which returns the roll-back of the Central Excise Rule 11 from the date of demand, does not apply to a case where the tax amount is a mistake of law or fact. Paid or compelled to pay. That any refund claim was realized without the authority of the law, if it was not barred by a particular legal provision, is applicable in law. The order denying the withdrawal claim was a judicial order and its authenticity could be challenged in the jurisdiction of the writ and where the authorities obtained the money illegally, the petitioner filed such a sum in the petition Can demand a return. When there was no tribal issue and the claim for money or duty or tax refunds received without the authority of the law can be complied with within three years from the date of this error. That the word `error` does not mean` error` with `` and that the term `misunderstanding` should not be considered in the technical sense of misunderstanding or that it is correct to misinterpret any law or notification.

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