https://www.taxtmi.com/caselaws?id=43869 The High Court held that the petitioner's discovery of the mistake in the classification of deodorised cocoa butter in 1983, leading to the filing of a revised classification list under Item 68, warranted a refund of duty paid under a mistake of law. The Court ruled that payments made under this mistake were refundable, exempt from the limitation under Section 11B of the Act. Consequently, the Court granted the writ petition, ordering the respondents to refund the excess amount paid by the petitioner for the period from 1974 to 1983 within six months, in line with established legal precedents. en-us Wed, 08 Jun 1994 00:00:00 +0530 Mon, 21 Jun 2010 15:49:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43869 The High Court held that the petitioner's discovery of the mistake in the classification of deodorised cocoa butter in 1983, leading to the filing of a revised classification list under Item 68, warranted a refund of duty paid under a mistake of law. The Court ruled that payments made under this mistake were refundable, exempt from the limitation under Section 11B of the Act. Consequently, the Court granted the writ petition, ordering the respondents to refund the excess amount paid by the petitioner for the period from 1974 to 1983 within six months, in line with established legal precedents. Case-Laws Central Excise Wed, 08 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43869