MILKFOOD LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule D.B. - With the consent of Ld. Counsel for the parties we have heard the arguments and proceeding to decide the mailer.

(2.) Petitioners in this petition seek declaration that the monies paid between 1st August, 1974 to 8th April, 1977 were paid under mistake of law and retention thereof by respondents not only violates Article 265 of the Constitution of lndia but is without Jurisdiction. Petitioners further seek appropriate writ for quashing the orders dated 18th August, 1981, 21st. October, 1983 and 23rd September. 1987 passed by the respondent and a writ of manda mus directing the respondents to forthwith refund the money belonging to the petitioner No. 1 amounting to Rs. 37,65,334-59 ps. with interest.

(3.) It is, not disputed before us that no duty was payable for the period 1st August, 1974 to 8th April, 1977. The authorities have rejected the claim of the petitioners only on the ground that it was barred by time under Section 11- B of the Central Excise & and Salt Act, 1944.