CWP No.14099 of 1992 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CWP No.14099 of 1992 Date of decision: 22.9.2010 M/s Khetu Ram Bishambar Dass -----Petitioner Vs. Collector of Central Excise, Chandigarh and another ----Respondents CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON’BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. P.L.Goyal, Advocate for the petitioner. Adarsh Kumar Goel,J. This petition seeks quashing of order of Customs Excise and Gold (Control) Appellate Tribunal, New Delhi under the provisions of the Central Excise and Salt Act, 1944, rejecting the claim of the petitioner for refund of Excise duty on the ground that the claim was barred by limitation. Contention raised on behalf of the petitioner is that since duty was paid under mistake of law, the statutory limitation was not applicable. We are unable to accept this submission, in view of judgment of the Hon’ble Supreme Court in Mafatlal Industries Limited and others v. Union of India and others, (1997) 5 SCC 536. Moreover, the same issue has been dealt with in our order passed today in CWP No.4258 of 1990 (M/s Indo Asian Fuse Gear (P) Limited and 1 CWP No.14099 of 1992 another v. Union of India and others) and decided against the petitioner. Accordingly, this petition is dismissed. (Adarsh Kumar Goel) Judge September 22, 2010 (Ajay Kumar Mittal) ‘gs’ Judge 2