https://www.taxtmi.com/caselaws?id=40570 Refund of central excise duty paid under a mistaken interpretation of an exemption notification was held to fall within the specific refund framework in Rule 11 read with Rule 173J of the Central Excise Rules, 1944. The term "error" in Rule 11 was treated broadly enough to cover mistaken interpretation by departmental authorities, so the claim did not shift to the general law of limitation. As a result, the portion of the refund claim filed beyond the excise-specific time limit was barred, and the general limitation law could not be used to extend the refund period. en-us Sat, 28 Oct 1978 00:00:00 +0530 Mon, 10 May 2010 16:05:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40570 Refund of central excise duty paid under a mistaken interpretation of an exemption notification was held to fall within the specific refund framework in Rule 11 read with Rule 173J of the Central Excise Rules, 1944. The term "error" in Rule 11 was treated broadly enough to cover mistaken interpretation by departmental authorities, so the claim did not shift to the general law of limitation. As a result, the portion of the refund claim filed beyond the excise-specific time limit was barred, and the general limitation law could not be used to extend the refund period. Case-Laws Central Excise Sat, 28 Oct 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40570