https://www.taxtmi.com/caselaws?id=40954 A quasi-judicial refund order cannot be reopened by the same Assistant Collector unless the statute expressly or by necessary implication confers review power; absent such authority, a notice seeking recovery of the refunded amount is without jurisdiction. The excise recovery rules were also inapplicable on their terms because the amount related to money paid under mistake of law, not a short levy or an erroneous refund covered by the rules. In that setting, the ordinary three-year limitation applied instead of the one-year period under the refund rule, and the claim was treated as timely. Proceedings proposed in excess of jurisdiction could be restrained by writ. en-us Mon, 12 Jan 1981 00:00:00 +0530 Tue, 18 May 2010 13:20:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40954 A quasi-judicial refund order cannot be reopened by the same Assistant Collector unless the statute expressly or by necessary implication confers review power; absent such authority, a notice seeking recovery of the refunded amount is without jurisdiction. The excise recovery rules were also inapplicable on their terms because the amount related to money paid under mistake of law, not a short levy or an erroneous refund covered by the rules. In that setting, the ordinary three-year limitation applied instead of the one-year period under the refund rule, and the claim was treated as timely. Proceedings proposed in excess of jurisdiction could be restrained by writ. Case-Laws Central Excise Mon, 12 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40954