On few occasions, while trying to mount a shared folder from windows to linux, using mount -t cifs options, we would have come across a common error that is, "error 13 Permission Denied". This problem is not anyway related to CIFS as most of them thought. This is the problem with the Windows shared folder access. If NETBIOS is disable in Network properties, the CIFS cannot mount the drive, since the permission would be denied while accessing. The solution is provided in microsoft support site. Please follow the below link for the solution
http://support.microsoft.com/kb/318030
Happy mounting... :)