https://www.taxtmi.com/caselaws?id=40506 A refund claim for excess central excise duty paid twice was held not to be barred by limitation under Rule 11 of the Central Excise Rules, 1944. The second payment was made as a duplicate deposit and not as an accidental or mistaken payment within the rule's scope, so the limitation objection failed. The revision was therefore allowed in favour of the assessee. en-us Thu, 17 Mar 1977 00:00:00 +0530 Mon, 10 May 2010 10:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40506 A refund claim for excess central excise duty paid twice was held not to be barred by limitation under Rule 11 of the Central Excise Rules, 1944. The second payment was made as a duplicate deposit and not as an accidental or mistaken payment within the rule's scope, so the limitation objection failed. The revision was therefore allowed in favour of the assessee. Case-Laws Central Excise Thu, 17 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40506