https://www.taxtmi.com/caselaws?id=42262 Excise duty paid under a mistake of law was held refundable despite the limitation bar in the Central Excise Rules. Duty had been paid on the basis that the goods fell under Tariff Item 15A, but a subsequent trade notice clarified that they were outside that item and fell under Tariff Item 68. The refund claims, though rejected as time-barred under Rule 11 read with Rule 173J, were maintainable because the limitation rule could not defeat restitution of duty wrongly recovered. Later reference to Section 11B did not change that position for such claims, and refund was due. en-us Thu, 10 Jul 1986 00:00:00 +0530 Thu, 10 Jun 2010 11:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42262 Excise duty paid under a mistake of law was held refundable despite the limitation bar in the Central Excise Rules. Duty had been paid on the basis that the goods fell under Tariff Item 15A, but a subsequent trade notice clarified that they were outside that item and fell under Tariff Item 68. The refund claims, though rejected as time-barred under Rule 11 read with Rule 173J, were maintainable because the limitation rule could not defeat restitution of duty wrongly recovered. Later reference to Section 11B did not change that position for such claims, and refund was due. Case-Laws Central Excise Thu, 10 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42262