https://www.taxtmi.com/caselaws?id=193964 The petitioners sought a refund of excise duty, which was rejected by the Revenue Authority citing limitation under Section 11B of the Central Excise Act. The petitioners argued for a refund under mistake of payment, relying on a previous case. The Court differentiated the present case, dismissed the petition, and emphasized the need to adhere to legislative provisions for claiming refunds within specified time limits. en-us Wed, 29 Aug 2012 00:00:00 +0530 Mon, 25 Jun 2018 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193964 The petitioners sought a refund of excise duty, which was rejected by the Revenue Authority citing limitation under Section 11B of the Central Excise Act. The petitioners argued for a refund under mistake of payment, relying on a previous case. The Court differentiated the present case, dismissed the petition, and emphasized the need to adhere to legislative provisions for claiming refunds within specified time limits. Case-Laws Central Excise Wed, 29 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193964