https://www.taxtmi.com/caselaws?id=42189 The Court ruled in favor of the Petitioner-Company, directing the refund of the claimed amount as the mistake in classification of goods for excise duty purposes was deemed a mistake of law. The judgment highlighted the principle that taxes collected without legal authority must be refunded, emphasizing the importance of correcting errors in duty payments. The Court's decision was based on the consistent view taken in previous cases, rejecting the application of limitation period rules in such circumstances. en-us Thu, 10 Dec 1987 00:00:00 +0530 Wed, 09 Jun 2010 16:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42189 The Court ruled in favor of the Petitioner-Company, directing the refund of the claimed amount as the mistake in classification of goods for excise duty purposes was deemed a mistake of law. The judgment highlighted the principle that taxes collected without legal authority must be refunded, emphasizing the importance of correcting errors in duty payments. The Court's decision was based on the consistent view taken in previous cases, rejecting the application of limitation period rules in such circumstances. Case-Laws Central Excise Thu, 10 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42189