...under a mistake of law. Mr. Raichandani has also submitted that the Supreme Court order relied upon by the Appellate Tribunal viz. Collector of C.E., Chandigarh v. Doaba Co-Operative Sugar Mills, ...under a mistake of law. The decision of the Supreme Court in the case of Collector of C.E., Chandigarh v. Doaba Co-Operative Sugar Mills (supra) relied upon by the Appellate Tribu...refund claim is inapplicable in the case of refund for Service Tax which was paid under mistake of law. Mr. Raichandani has further submitted that the Appellate Tribunal has erroneously applied Section...

...devoid of jurisdiction. It is well - established that the high court cannot in exercise of its powers under article 227 of the constitution assume appellate powers to correct every mistake of law....shall have effect notwithstanding anything inconsistent therewith contained in any pre - existing law, custom, usage, agreement or decree or order of a court." here, the act has entrusted...(1) This is a civil revision petition under article 227 of the constitution of india seeking to revise an order of the special deputy tahsildar (tenancy) , narasapur. (2...

..., interfere with the discretion of an arbitrator. An exception had been introduced in the case of a mistake of law apparent on the face of the award. I do not say that my reason assents t...arbitrators. The agreement to refer is very general in its terms and apparently all questions of fact and of law were referred to arbitrators. Upon the reference, the arbitrators decided that the...within the mischief of clause (c) of paragraph 14.A large number of English decisions were quoted by Mr. Somasundaram for the respondent. They all assume that where an error of law...

...mistake of fact in good faith believes himself to be justified by law in doing it” then also, the exception operates and the bona fide belief, although mistaken, eliminates the culpability. The..., IPC runs thus:“79. Nothing is an offence which is done by any person who is justified by law, or who by reason of a mistake of fact and not by reason of a ...a mistake of fact and in good faith believed that he was justified by law in committing the act, then, the weapon of Section 79 demolishes the prosecution.5...

...and/or service tax was paid under a mistake of law. Mr. Raichandani has also submitted that the Supreme Court order relied upon by the Appellate Tribunal viz. Collector of C.E, Chandigarh v. Doaba Co-Operat...limitation prescribed under Section 11 B of the said Act to be not applicable to refund claims for service tax paid under a mistake of law. The decision of the Supreme Court in t...of the Central Excise Act which prescribes the time period of one year for filing a refund claim is inapplicable in the case of refund for service tax which was paid under mistake of law. Mr...

...in re-fixation of the petitioner's pay by rectifying the mistake. Therefore, no exception can be taken to the impugned order regarding re-fixation of the petitioner's pay. However, in terms of law... IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 303/9 CWP-10389-2005... Date of Decision: 23.01.2024 Satya Pal Raghav …Petitioner(s) Versus State of Haryana and others …Respondent(s) CORAM...

...under a mistake of law. Mr. Raichandani has also submitted that the Supreme Court order relied upon by the Appellate Tribunal viz. Collector of C.E., Chandigarh v. Doaba Co-Operative Sugar Mills, ...under a mistake of law. The decision of the Supreme Court in the case of Collector of C.E., Chandigarh v. Doaba Co-Operative Sugar Mills (supra) relied upon by the Appellate Tribu...refund claim is inapplicable in the case of refund for Service Tax which was paid under mistake of law. Mr. Raichandani has further submitted that the Appellate Tribunal has erroneously applied Section...

...limitation prescribed under Section 11B of the said Act to be not applicable to refund claims for service tax paid under a mistake of law. The decision of the Supreme Court in the case of Collecto...said Act applies to a refund claimed in respect of service tax paid under a mistake of law is no longer res integra. The two decisions of the Division Bench of this Court in Hindustan Cocoa (supra...the payment of duty was under a mistake of law. We are of the view that the impugned order is erroneous in that it applies the limitation prescribed under Section 11B of the Act to the present cas...

...was of rectification of “mistake apparent from the record” which was strictly within the four corners of the said provision and no exception can be taken against such action....Section 254(2) can be exercised in case of any “mistake apparent from the record”. According to the counsel, even if the order passed by the Tribunal was incorrect or wrong in law, it would not fall...lies in the nature of mistake and scope of rectification, depending on if it is of fact or law. But the root from which the power flows is the anxiety to avoid injustice. It is either statutory or...

...grave and sudden provocation and caused the death of the person who gave provocation or caused the death of any other person by mistake, then exception No.1 will come into play...roof of his house. At that time, the brother-in-law of the complainant Subhash S/o Subbanna was on the way to answer the second call of nature from his house. On seeing the accused sitting on the...thrown stones on the head of the deceased due to which he sustained grievous injuries on his head and fell down on the ground. By that time, another brother-in-law of the complainant by name Shankreppa...

...under a mistake of law. The decision of the Supreme Court in the case of Collector of C.E., Chandigarh v. Doaba Co-Operative Sugar Mills (supra) relied upon by the Appellate Tribu...are of the view that the issue as to whether limitation prescribed under Section 11B of the said Act applies to a refund claimed in respect of service tax paid under a mistake of law is no longer ...case of refund claims where the payment of duty was under a mistake of law. We are of the view that the impugned order is erroneous in that...

...impermissible in law. It constitutes an exception to the general rule that once a judgment is signed or pronounced, it should not be altered. It is also trite that exercise of inherent jurisdiction is not....(v) Withdrawal of an amount of Rs 35,000 in terms of the judgment of the trial court by the appellant without any demur would not in law alter the situation...not within his knowledge or could not be produced by him at the time when the decree was passed or order made, or on account of some mistake or error apparent on the face of the record, or for any...

...mistake of law being grave and having such an impact on the decision as to warrant interference under Section 115 Civil...error of law within jurisdiction almost to vanishing point. The practical effect of the decision is that any error of law can be reckoned as jurisdictional. This comes perilously close to saying that...there is jurisdiction if the decision is right in law but none if it is wrong. Almost any misconstruction of a statute can be represented as 'basing' their decision on a matter with which they have no...

.... 6. Both decisions have held the limitation prescribed under Section 11B of the said Act to be not applicable to refund claims for service tax paid under a mistake of law. The ...tax as due from them in terms of service tax provisions and service tax paid thereto would not be payment due to mistake of law and there will be no refund u/s. 11B...simply an amount paid under a mistake of law. The provisions of Section 11B ibid would, therefore, not be applicable to an application seeking refund thereof. Moreover, since the retention of the...

...to be not applicable to refund claims for service tax paid under a mistake of law. The decision of the Supreme Court in the case of Collector of C.E., Chandigarh v. Doaba Co-Operative Suga...mistake and amounts paid under mistake of law are not to be covered under sec. 11B of the CEA, 1944. 6. It is not disputed that the appellant has made excess payment of Rs...tax paid under a mistake of law is no longer res integra. The two decisions of the Division Bench of this Court in Hindustan Cocoa (supra) and Commissioner of Central Excise, Nagpur v. M/s...

...would not take the character of tax but is simply an amount paid under a mistake of law. The provisions of Section 11B ibid would, therefore, not be applicable to an application...prescribed under Section 11B of Central Excise Act, 1944 not applicable to refund claims for Service Tax paid under mistake of law. The relevant paragraphs of the said... applies to a refund claimed in respect of service tax paid under a mistake of law is no longer res integra. The two decisions of the Division Bench of this Court in ...

...would not take the character of tax but is simply an amount paid under a mistake of law. The provisions of Section 11B ibid would, therefore, not be applicable to an application...prescribed under Section 11B of Central Excise Act, 1944 not applicable to refund claims for Service Tax paid under mistake of law. The relevant paragraphs of the said... applies to a refund claimed in respect of service tax paid under a mistake of law is no longer res integra. The two decisions of the Division Bench of this Court in ...

...refund claims for service tax paid under a mistake of law. The decision of the Supreme Court in the case of Collector of C.E., Chandigarh v. Doaba Co-Opera...the Finance Act, 1994 (hereinafter referred to as "Act"). The appellant realized that it had paid Rs.5,06,122/- (including Swachh Bharat Cess) under mistake of law although there was no statutory...basis for charging such tax. The appellant lodged a refund claim dated 07.07.2017 for refund of the purported Service Tax paid under mistake of law. The appellant participated in pre-show cause...

.... 5. Both decisions have held the limitation prescribed under Section 11B of the said Act to be not applicable to refund claims for service tax paid under a mistake of law.... ST/00555/2009 G.S.T.L.410 (Mad.) had held that when service tax is paid under mistake of law, the time prescribed under section 11B is not applicable...Act applies to a refund claimed in respect of service tax paid under a mistake of law is no longer res integra. The two decisions of the Division Bench of this Court in Hindustan Cocoa...

...by law, i.e. by some other provision, then s. 79 exonerates the doer because the act ceases to be an offence. Likewise, if the act were done by one "who by reason of a mistake of fact in good faith believes himself...an offence which is done by any person who is justified by law in doing it, or, who by reason of a mistake of fact in good faith, believes himself to be justified by law, in doing it. The respondent...justified by law or is bona fide believed by mistake of fact to be so justified. [517 E] 6. Once the Board of Censors, acting within their jurisdiction and on...