https://www.taxtmi.com/caselaws?id=42285 Refund of excise duty collected without authority of law was held not to be governed by the six-month limitation under Rule 11 of the Central Excise Rules, 1944, because the claim was not for duty paid in accordance with law and later becoming refundable. The Court applied the general law governing money paid under mistake of law, under which limitation runs from discovery of the mistake or from when the payer acquires knowledge of it. On the facts, the assessee's knowledge was fixed by the Government of India's revision order dated 14-12-1977, so the refund claim made in October 1978 was within time and not barred. en-us Fri, 22 Apr 1988 00:00:00 +0530 Thu, 10 Jun 2010 12:33:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42285 Refund of excise duty collected without authority of law was held not to be governed by the six-month limitation under Rule 11 of the Central Excise Rules, 1944, because the claim was not for duty paid in accordance with law and later becoming refundable. The Court applied the general law governing money paid under mistake of law, under which limitation runs from discovery of the mistake or from when the payer acquires knowledge of it. On the facts, the assessee's knowledge was fixed by the Government of India's revision order dated 14-12-1977, so the refund claim made in October 1978 was within time and not barred. Case-Laws Central Excise Fri, 22 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42285