https://www.taxtmi.com/caselaws?id=158553 The High Court upheld the trial court's decision in favor of the plaintiff, a Public Limited Company manufacturing motor vehicles, regarding the excess excise duty payment made in error. The court ruled that the plaintiff was entitled to recover the excess amount paid in excise duty due to a mistake in assessing the duty based on an incorrect price list. It held that the suit for refund was maintainable under the Central Excises & Salt Act, emphasizing the absence of statutory provisions for recovery of excise duty paid in excess by mistake and deeming the refund application as seeking equitable relief. en-us Fri, 23 Aug 2002 00:00:00 +0530 Tue, 29 Aug 2017 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158553 The High Court upheld the trial court's decision in favor of the plaintiff, a Public Limited Company manufacturing motor vehicles, regarding the excess excise duty payment made in error. The court ruled that the plaintiff was entitled to recover the excess amount paid in excise duty due to a mistake in assessing the duty based on an incorrect price list. It held that the suit for refund was maintainable under the Central Excises & Salt Act, emphasizing the absence of statutory provisions for recovery of excise duty paid in excess by mistake and deeming the refund application as seeking equitable relief. Case-Laws Central Excise Fri, 23 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158553