Time Limit u/s 11B not applies to Excise Duty Paid Twice mistakenly

HIGH COURT OF GUJARAT Swastik Sanitarywares Ltd. Versus Union of India SPECIAL CIVIL APPLICATION NO. 4676 OF 2004 AUGUST 29, 2012 JUDGMENT Akil Kureshi, J. – The petitioners have challenged an order dated 23-3-2004 passed by the respondent No.3 – Deputy Commissioner of Central Excise. The petition arises in following factual background. The petitioner No.1 is a company registered under the Companies Act. The petitioner No.2 is the office bearer of the company. The company is engaged in the business of manufacture of sanitary wares which are excisable goods. The pet...