https://www.taxtmi.com/caselaws?id=43028 Excise duty collected without authority of law was treated as money paid under mistake of law, and the Department could not retain it. The High Court held that, in writ jurisdiction, the statutory limitation under section 11B and the refund rules did not bar relief where the assessee sought restitution of amounts unlawfully recovered. The refund claim was therefore maintainable in writ proceedings, and refund was held payable to the petitioner. en-us Fri, 02 Aug 1991 00:00:00 +0530 Tue, 15 Jun 2010 17:01:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43028 Excise duty collected without authority of law was treated as money paid under mistake of law, and the Department could not retain it. The High Court held that, in writ jurisdiction, the statutory limitation under section 11B and the refund rules did not bar relief where the assessee sought restitution of amounts unlawfully recovered. The refund claim was therefore maintainable in writ proceedings, and refund was held payable to the petitioner. Case-Laws Central Excise Fri, 02 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43028