https://www.taxtmi.com/caselaws?id=24661 Refund of duty paid on articles made from polyurethane foam scrap was treated as outside section 11B because the application was filed before that provision came into force. The discussion distinguishes rule 11 of the Central Excise Rules, 1944 from refund claims based on duty collected without authority of law or under mistake of law: rule 11 applies only where duty was lawfully paid and later becomes refundable. For mistaken or unauthorised collection, the general three-year limitation runs from discovery of the mistake or from when the assessee gained knowledge of it. On the stated facts, the refund claim filed after the Government of India accepted exemption was within time. en-us Fri, 22 Apr 1988 00:00:00 +0530 Thu, 21 Jan 2010 15:37:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24661 Refund of duty paid on articles made from polyurethane foam scrap was treated as outside section 11B because the application was filed before that provision came into force. The discussion distinguishes rule 11 of the Central Excise Rules, 1944 from refund claims based on duty collected without authority of law or under mistake of law: rule 11 applies only where duty was lawfully paid and later becomes refundable. For mistaken or unauthorised collection, the general three-year limitation runs from discovery of the mistake or from when the assessee gained knowledge of it. On the stated facts, the refund claim filed after the Government of India accepted exemption was within time. Case-Laws Income Tax Fri, 22 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24661