https://www.taxtmi.com/caselaws?id=768968 A refund claim for Education Cess and Secondary & Higher Education Cess paid on Oil Industries Development Cess was held not to be barred by the limitation in Section 11B of the Central Excise Act, 1944 where the payment had been made under a mistake of law. The Tribunal noted that the levy was later clarified as inapplicable and accepted that the amount was not legally payable. Relying on the jurisdictional High Court and supporting authorities, it treated the claim as one arising from mistaken payment rather than a normal excise refund, so the special excise limitation did not govern it and time ran from discovery of the mistake. en-us Wed, 16 Apr 2025 00:00:00 +0530 Thu, 17 Apr 2025 08:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768968 A refund claim for Education Cess and Secondary & Higher Education Cess paid on Oil Industries Development Cess was held not to be barred by the limitation in Section 11B of the Central Excise Act, 1944 where the payment had been made under a mistake of law. The Tribunal noted that the levy was later clarified as inapplicable and accepted that the amount was not legally payable. Relying on the jurisdictional High Court and supporting authorities, it treated the claim as one arising from mistaken payment rather than a normal excise refund, so the special excise limitation did not govern it and time ran from discovery of the mistake. Case-Laws Central Excise Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768968