https://www.taxtmi.com/caselaws?id=87278 Refund of excise duty paid under mistake of law is available to the person who actually paid the duty to the Government. Under the Central Excises and Salt Act, 1944 and the Central Excise Rules, 1944, collection is directed at the manufacturer or producer, and Section 11A likewise proceeds against the manufacturer for short payment. Although Section 11B uses the words "any person," it does not extend refund standing to a consumer or purchaser who did not remit the duty. The purchaser's proper remedy, if any, lies against the manufacturers from whom the goods were bought, and the refund claim against the Government was rejected. en-us Fri, 12 Sep 1997 00:00:00 +0530 Sat, 03 Sep 2011 18:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87278 Refund of excise duty paid under mistake of law is available to the person who actually paid the duty to the Government. Under the Central Excises and Salt Act, 1944 and the Central Excise Rules, 1944, collection is directed at the manufacturer or producer, and Section 11A likewise proceeds against the manufacturer for short payment. Although Section 11B uses the words "any person," it does not extend refund standing to a consumer or purchaser who did not remit the duty. The purchaser's proper remedy, if any, lies against the manufacturers from whom the goods were bought, and the refund claim against the Government was rejected. Case-Laws Central Excise Fri, 12 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87278