Duty paid under mistake of law can be recovered only by resort to provisions of Section 11B

Larger Bench of Supreme Court had categorically held that any duty paid under mistake of law can be recovered only by resort to the provisions of Section 11B of the Act. In the present case though the petitioner in the letter dated 07.07.1992 had categorically stated that an independent application would be made seeking refund claim against the duty paid from 01.03.1997 till the date of acknowledgment, no such refund claim was ever made. The fact that the appellants themselves treated the period from 01.03.1987 onwards as distinct would go to show that the declaration filed on 07.07.1992 is on...