https://www.taxtmi.com/caselaws?id=41261 Refund of excess excise duty paid under a mistake of law could not be denied on limitation grounds where the levy was collected without authority of law. The High Court stated that the State cannot retain duty collected illegally, and the refund limitation machinery under Rule 11 and Section 11B(2) could not defeat restitution in such a case. It also accepted that relief could be granted in writ jurisdiction instead of forcing the assessee through prolonged statutory proceedings. The impugned order rejecting the refund was therefore unsustainable, and the assessee was entitled to refund of the disallowed excess duty. en-us Thu, 29 Jul 1982 00:00:00 +0530 Mon, 31 May 2010 18:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41261 Refund of excess excise duty paid under a mistake of law could not be denied on limitation grounds where the levy was collected without authority of law. The High Court stated that the State cannot retain duty collected illegally, and the refund limitation machinery under Rule 11 and Section 11B(2) could not defeat restitution in such a case. It also accepted that relief could be granted in writ jurisdiction instead of forcing the assessee through prolonged statutory proceedings. The impugned order rejecting the refund was therefore unsustainable, and the assessee was entitled to refund of the disallowed excess duty. Case-Laws Central Excise Thu, 29 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41261