https://www.taxtmi.com/caselaws?id=166214 Refund of excise duty paid on goods later found to be outside the excise levy is not governed by Rule 11 of the Central Excise Rules, 1944, because that rule applies only where duty is otherwise leviable under excise law. The payment is treated as money collected under mistake, so limitation is tested under the Limitation Act, 1963, particularly Section 17(1)(c), with time running from discovery of the mistake. On that basis, the refund claim was considered within limitation and support was drawn from the relevant circulars. en-us Sat, 30 Jul 1983 00:00:00 +0530 Fri, 29 Aug 2014 11:04:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166214 Refund of excise duty paid on goods later found to be outside the excise levy is not governed by Rule 11 of the Central Excise Rules, 1944, because that rule applies only where duty is otherwise leviable under excise law. The payment is treated as money collected under mistake, so limitation is tested under the Limitation Act, 1963, particularly Section 17(1)(c), with time running from discovery of the mistake. On that basis, the refund claim was considered within limitation and support was drawn from the relevant circulars. Case-Laws Central Excise Sat, 30 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166214