https://www.taxtmi.com/caselaws?id=41790 Refund of excess excise duty was treated as maintainable where duty had been paid at a higher rate under a mistake of law and the lower concessional rate was later finally determined. The limitation objection under rule 11 read with rule 173J of the Central Excise Rules, 1944 was not accepted on those facts because the mistake became clear only after the revisional determination, and the claimant had pursued statutory remedies before seeking refund. The material point was that mere lapse of time did not justify denial of refund once entitlement to the lower rate had been established. en-us Fri, 09 Aug 1985 00:00:00 +0530 Mon, 07 Jun 2010 10:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41790 Refund of excess excise duty was treated as maintainable where duty had been paid at a higher rate under a mistake of law and the lower concessional rate was later finally determined. The limitation objection under rule 11 read with rule 173J of the Central Excise Rules, 1944 was not accepted on those facts because the mistake became clear only after the revisional determination, and the claimant had pursued statutory remedies before seeking refund. The material point was that mere lapse of time did not justify denial of refund once entitlement to the lower rate had been established. Case-Laws Central Excise Fri, 09 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41790