https://www.taxtmi.com/caselaws?id=40808 Excess central excise duty paid under a classification was held refundable where the payment was made under a mistake of fact and/or law, and such money is recoverable under Section 72 of the Indian Contract Act, 1872. Rule 11 of the Central Excise Rules, read with Rule 173-J, was treated as confined to accounting errors, inadvertence or misconstruction and not as barring a refund claim founded on legal mistake. The Court also held that the department could not retain duty collected without authority of law, that the writ petition had been filed within a reasonable time after discovery of the mistake, and that the petitioner need not be relegated to a civil suit. The refund claim was therefore maintainable. en-us Mon, 25 Feb 1980 00:00:00 +0530 Sat, 15 May 2010 10:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40808 Excess central excise duty paid under a classification was held refundable where the payment was made under a mistake of fact and/or law, and such money is recoverable under Section 72 of the Indian Contract Act, 1872. Rule 11 of the Central Excise Rules, read with Rule 173-J, was treated as confined to accounting errors, inadvertence or misconstruction and not as barring a refund claim founded on legal mistake. The Court also held that the department could not retain duty collected without authority of law, that the writ petition had been filed within a reasonable time after discovery of the mistake, and that the petitioner need not be relegated to a civil suit. The refund claim was therefore maintainable. Case-Laws Central Excise Mon, 25 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40808