https://www.taxtmi.com/caselaws?id=41435 Recovery of short-levied excise duty had to be initiated within the limitation period prescribed by the rules, counted from the relevant date of removal or payment; a demand raised beyond that period was time-barred and illegal. A payment made after a demand notice was not voluntary merely because a trade notice granted partial remission, since the demand carried an element of compulsion and the trade notice had no statutory force. Restitution under Section 72 of the Indian Contract Act, 1872 was therefore maintainable, and the refund order with interest was left undisturbed. en-us Fri, 24 Dec 1982 00:00:00 +0530 Thu, 03 Jun 2010 12:00:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41435 Recovery of short-levied excise duty had to be initiated within the limitation period prescribed by the rules, counted from the relevant date of removal or payment; a demand raised beyond that period was time-barred and illegal. A payment made after a demand notice was not voluntary merely because a trade notice granted partial remission, since the demand carried an element of compulsion and the trade notice had no statutory force. Restitution under Section 72 of the Indian Contract Act, 1872 was therefore maintainable, and the refund order with interest was left undisturbed. Case-Laws Central Excise Fri, 24 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41435