If Excise Duty is paid under mistake of law than provisions of Sec.11B not applies

CESTAT, MUMBAI BENCH Commissioner of Central Excise, Goa versus Andrews Telecommunications India (P.)Ltd. FINAL ORDER NO. A/535/2012-WZB/C-I (CSTB) Appeal No. ST/120/2011-Mum. JUNE 25, 2012 ORDER Sahab Singh, Technical Member – This is an appeal filed by Revenue against Order-in-Appeal No. GOA/CEX/GSK/111/2010, dated 25-11-2010 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals) Goa. 2. M/s. Andrew Telecommunication (I)  Pvt. Ltd. (hereinafter referred to as respondent) manufacture and export telecommunication products. They entered into an a...