1) Are you getting this error during peak load?
2) What is your Listener QUEUESIZE value?

The reason I am asking this question is

If you expect the listener to handle large volumes of concurrent connection requests, then you can specify a listener queue size for its TCP/IP listening endpoints.

Is there any limitation in windows for open file limit? Because I am not sure about this. Becuase in unix low values of ulimit -n will lead to these kind of issues during peak loads.

Regards,
Seelan