https://www.taxtmi.com/caselaws?id=72103 Amounts collected and recorded as excise duty under an erroneous interpretation of the tariff could be refunded under Rule 11 of the Central Excise Rules, 1944, because the rule was broad enough to cover duty realised through mistake or misconstruction, even where the commodity was later found not to be excisable. However, protest protected only payments made after protest was shown to have begun; on the facts, the protest started on 8-7-1963, so payments made before that date were time-barred. Refund relief was therefore confined to duty paid from 8-7-1963 onwards. en-us Thu, 12 Sep 1985 00:00:00 +0530 Wed, 11 May 2011 18:51:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72103 Amounts collected and recorded as excise duty under an erroneous interpretation of the tariff could be refunded under Rule 11 of the Central Excise Rules, 1944, because the rule was broad enough to cover duty realised through mistake or misconstruction, even where the commodity was later found not to be excisable. However, protest protected only payments made after protest was shown to have begun; on the facts, the protest started on 8-7-1963, so payments made before that date were time-barred. Refund relief was therefore confined to duty paid from 8-7-1963 onwards. Case-Laws Central Excise Thu, 12 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72103