https://www.taxtmi.com/caselaws?id=797922 Education Cess and Secondary and Higher Education Cess mistakenly paid on Oil Industry Development Cess are amounts paid under a mistake of law when no legal liability existed. The one-year limitation for refunds under Section 11B of the Central Excise Act applies to duty of excise and interest on that duty, not to such mistaken payments. Relief is instead governed by the general limitation applicable to mistakes. Retention of tax collected without legal authority is prohibited by Article 265 of the Constitution; consequently, the wrongly paid cesses are refundable. en-us Thu, 27 Aug 2026 00:00:00 +0530 Mon, 31 Aug 2026 08:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797922 Education Cess and Secondary and Higher Education Cess mistakenly paid on Oil Industry Development Cess are amounts paid under a mistake of law when no legal liability existed. The one-year limitation for refunds under Section 11B of the Central Excise Act applies to duty of excise and interest on that duty, not to such mistaken payments. Relief is instead governed by the general limitation applicable to mistakes. Retention of tax collected without legal authority is prohibited by Article 265 of the Constitution; consequently, the wrongly paid cesses are refundable. Case-Laws Central Excise Thu, 27 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797922