1992 (11) TMI 107 - HC - Central Excise

Summary

The High Court of Bombay rejected an oral application for amendment of a petition challenging the rejection of refund applications by the Assistant Collector of Central Excise, Kalyan. The petitioners claimed that duty was paid under mistake of law and filed refund applications within a reasonable period. The Court held that the limitation period does not apply in cases of duty paid under mistake of law. The impugned order was set aside, and the matter was remitted back to the Assistant Collector for further consideration. No costs were awarded.