https://www.taxtmi.com/caselaws?id=458886 Refund of Education Cess and Secondary and Higher Education Cess paid on Oil Industry Development Cess was held to be governed by the refund machinery under the Central Excise Act, 1944 as a complete code. The majority view applied section 11B to claims arising from payment under mistake of law, including in an illegal levy situation, and held that the statutory limitation period could not be ignored by departmental authorities or the Tribunal. Earlier decisions cited by the claimant were distinguished on the facts and legal setting. The refund claim was therefore held to be beyond time and not maintainable before the statutory authorities. en-us Thu, 20 Jun 2024 00:00:00 +0530 Wed, 20 Nov 2024 19:12:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458886 Refund of Education Cess and Secondary and Higher Education Cess paid on Oil Industry Development Cess was held to be governed by the refund machinery under the Central Excise Act, 1944 as a complete code. The majority view applied section 11B to claims arising from payment under mistake of law, including in an illegal levy situation, and held that the statutory limitation period could not be ignored by departmental authorities or the Tribunal. Earlier decisions cited by the claimant were distinguished on the facts and legal setting. The refund claim was therefore held to be beyond time and not maintainable before the statutory authorities. Case-Laws Central Excise Thu, 20 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458886