https://www.taxtmi.com/caselaws?id=42461 Refund of excise duty paid under a mistake of law could not be refused solely as time-barred under Section 11-B of the Central Excises and Salt Act, 1944. The Court noted that money paid under a mistake of law may be governed by Section 72 of the Indian Contract Act, 1872, and limitation runs from discovery of the mistake. Because the claim had been rejected only on limitation without examining whether duty was payable for the relevant period, the impugned orders were quashed and the refund claim was remanded for fresh decision on merits. en-us Mon, 28 Nov 1988 00:00:00 +0530 Fri, 11 Jun 2010 13:29:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42461 Refund of excise duty paid under a mistake of law could not be refused solely as time-barred under Section 11-B of the Central Excises and Salt Act, 1944. The Court noted that money paid under a mistake of law may be governed by Section 72 of the Indian Contract Act, 1872, and limitation runs from discovery of the mistake. Because the claim had been rejected only on limitation without examining whether duty was payable for the relevant period, the impugned orders were quashed and the refund claim was remanded for fresh decision on merits. Case-Laws Central Excise Mon, 28 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42461