TMI Blog1990 (1) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... refund the excise duty said to have been paid by them under a mistake of law in respect of what has been described as scantlings. 2. Shortly stated, the relevant facts are that the petitioner carries on the business of designing and erecting cooling towers as per requirements of its customers. In erecting these cooling towers the petitioner obtains logs of timber, which are converted' by them in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missed. The applications were also dismissed on the ground that the same were barred by limitation applying the limitation prescribed under Section 11-B of the Central Excise Act. 3. Aggrieved by the order of the Assistant Collector the petitioner filed an appeal which was also dismissed. A further appeal filed by the petitioner before the Customs, Excise and Gold Control Appellate Tribunal was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther of the opinion that to such claims the bar of Section 11-B does not apply. We are fully fortified by the decisions of this court in which it has been consistently ruled relying on Supreme Court decisions that where payments are made under a mistake of law, the bar of limitation created under Section 11-B of the Central Excises and Salt Act, 1944 would not apply. It has been further ruled that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere to apply three years rule, the application for refund would be within time. In any case, the petitioner's claim that the excise duty was not payable on scantlings was upheld by the aforesaid Tribunal only on 1-6-1988. It was held that scantlings were not liable to excise duty. Even if, therefore, the petitioner's claim was barred by limitation under Section 11-B, the jurisdiction of this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n succeeds and is allowed. The Assistant Collector, Central Excise Division II, Ghaziabad, is directed to refund the excise duty paid by the petitioner on scantlings during the period 1-3-75 to 17-11-80 within two months from the date on which the certified copy of the judgment is submitted before him by the petitioner. There will, however, be no order as to costs. 8. A copy of this judgment wil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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