This design was created at the Disney Studio for the First Polish Armored Divisional Signals.
Here's some background I have in my database for the unit:
"This unit was part of the 1st Polish Armored Division. The unit was formed in February 1942 and was comprised of men who had been evacuated from France in 1940. The Division saw action in Normandy in 1944, and then campaigned through Belgium, Holland and Germany. The Division ended the war with the capture of the German port of Wilhelshaven."
A friend who specializes in WW II Polish military history wrote to me recently adding, "The signals unit...was a Battalion under the command of Lt. Col. J. Grajkowski. "
This is one of the very few insignia designs created during the war to feature the likeness of Mickey Mouse.