https://www.taxtmi.com/caselaws?id=42149 Excise duty paid on aerated waters manufactured without blended flavouring concentrates was treated as recoverable when the levy was not authorised by law and the payment was made under mistake of law. The text states that such refund claims are not defeated by estoppel and that limitation in refund matters may be reckoned from the date of knowledge of the mistake in cases where duty was collected on goods not legally exigible. Claims brought within six months of discovering the mistake were described as maintainable, while stale claims were said to be vulnerable to laches and delay. Section 11B was discussed as applying to refund claims in this context. en-us Thu, 10 Dec 1987 00:00:00 +0530 Wed, 09 Jun 2010 13:50:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42149 Excise duty paid on aerated waters manufactured without blended flavouring concentrates was treated as recoverable when the levy was not authorised by law and the payment was made under mistake of law. The text states that such refund claims are not defeated by estoppel and that limitation in refund matters may be reckoned from the date of knowledge of the mistake in cases where duty was collected on goods not legally exigible. Claims brought within six months of discovering the mistake were described as maintainable, while stale claims were said to be vulnerable to laches and delay. Section 11B was discussed as applying to refund claims in this context. Case-Laws Central Excise Thu, 10 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42149