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Issues: Whether the petitioner's claim for refund of excise duty paid in excess on the ground of a subsequently accepted concessional rate was barred by limitation under rule 11 read with rule 173J of the Central Excise Rules, 1944, and whether the refund could be directed in writ jurisdiction.
Analysis: The claim arose from duty paid at 5% when the petitioner was later held entitled to assessment at 4%. The later revisional order established that the higher duty had been paid in excess. In such a case, the mistake of law became known only when the governing assessment position was finally determined, and the mere lapse of time did not, by itself, justify refusal of refund where the petitioner had pursued the statutory remedies and approached the Court after the revisional decision. The limitation objection under rule 11 read with rule 173J was therefore not accepted on these facts.
Conclusion: The refund claim was not barred so as to defeat relief, and the petitioner was entitled to refund of the excess excise duty.
Ratio Decidendi: Where excise duty has been paid under a mistake of law and the entitlement to the lower rate is subsequently determined, refund cannot be refused merely on the basis of limitation under the refund rules if the claim is pursued after the mistake is made known by the final determination.
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