Refund of Duty Under Mistake of Law Limited by Section 11B of Central Excise Act; One-Year Filing Deadline Enforced.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of duty paid under mistake of law - applicability of section 11B of CEA, 1944 - The limitation, in the relevant period, being one year, there could be no refund application maintained after that period.....