BHARATHI MILLS Vs. ASSISTANT COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) The prayer in W.P.No. 9832 of 1989 is as follows:

(2.) The prayer in W.P.No. 578 of 1990 is as follows:

(3.) In both these petitions, the petitioners paid the duty under mistake of law and have sought for' refund. The authority, the respondent herein, rejected the applications on the ground that they are time-barred under Section 11(B) of the Central Excise & Salt Act. Hence the petitioners are before me.