https://www.taxtmi.com/caselaws?id=43154 Refund of excise duty collected under an erroneous classification was held not to be defeated by the ordinary statutory limitation period where the levy itself was unsustainable and the payment was made under a mistake of law. Limitation was treated as running from discovery of the mistake, so the refund rejection on limitation grounds failed. The Court also recognised entitlement to interest on unlawfully retained duty, but declined the higher rate and earlier start date sought, awarding interest at 12% per annum from the date of the writ petition until payment. en-us Fri, 25 Oct 1991 00:00:00 +0530 Wed, 16 Jun 2010 13:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43154 Refund of excise duty collected under an erroneous classification was held not to be defeated by the ordinary statutory limitation period where the levy itself was unsustainable and the payment was made under a mistake of law. Limitation was treated as running from discovery of the mistake, so the refund rejection on limitation grounds failed. The Court also recognised entitlement to interest on unlawfully retained duty, but declined the higher rate and earlier start date sought, awarding interest at 12% per annum from the date of the writ petition until payment. Case-Laws Central Excise Fri, 25 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43154