1990 (2) TMI 61

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.... have come up for preliminary hearing after notice. The respondents have been served and they have been represented. Respondents' counsel has been heard. 2. The short question that falls for determination in this case is whether the claim of refund made by the petitioner/Company before the Assistant Collector of Central Excise which came to be partly disallowed may be sustained in law and refun....

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....stead of classifying the parts and accessories of motor vehicles under Chapter Heading 87.08 and hydraulic gear pumps under Chapter Heading 84.13 of the said Tariff Act as required. The petitioner paid the duty for the following periods, viz., from 23-9-1987 to 18-11-1987, from 1-3-1986 to 30-3-1987 and from 21-3-1987 to 21-9-1987, by 3 separate applications. While the refund claimed is allowed fo....

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....fund is demanded. Merely because a particular period is prescribed in Section 11-B of the Act that prescription does not take away the right to claim refund of unauthorised levy and thereby deny the persons who have suffered the levy, the benefit of refund. 5. Identical question arose before this Court in the case of I.T.C. Ltd. v. Union of India and Others. Applying the ratio decidendi in Pate....

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....cordance with the provisions of the Act. It cannot be classified as a mistake of fact as contended by Mr. Padmarajaiah, learned counsel for the respondent. The amount is paid by mistake as to the law under which it was imposed to be paid and, therefore, the excess payment is resulted and it amounts to collecting excess duty under the Tariff Act. Therefore, the levy was unauthorised and it is liabl....