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Judgment
Bharucha, J.—Admitted.
Counsel for the respondents waive notice of the appeal.
Heard.
The learned single judge rejected the writ petition filed by the appellants on the ground that, admittedly, their application was u/s 11B of the Central Excises and Salt Act and, admittedly, was made beyond the period of six months.
The application was made on the basis that the payment which was sought to be recovered thereby had been made under a mistake of law and had been collected without authority of law. To an application for the recovery of a payment made under a mistake of law and recovered without authority of law, the period of limitation prescribed under the Act has no application. Therefore, the reasoning of the learned single judge would I appear to be erroneous. |
It will, of course, be open to the respondents to contend that there was no mistake of law and that the recovery was not without authority of law.
The order of summary rejection is, accordingly, set aside and is substituted by the following:
Rule.
No order as to costs.