A.B.N.Sinha, J.

1. This appeal by the plaintiff arises out of a suit for recovery of Rs. 15,296 paid by the plaintiff to the defendant. Union of India, on account of excess Excise Duty on soap in respect of the year 1966-57.

2. Briefly stated, the case of the plaintiff is that though by satisfaction No. S.R.O./ 500, dated the 1st March. 1956 (Ext. D), the Central Government in exercise of the powers conferred on them by rule 8 of the Central Excise Rules, 1944, had exempted the first one hundred twenty-five tons of soap of all kinds cleared for home consumption by any manufacturer on or after the 1st day of April from any duty, the plaintiff had no knowledge of the said exemption, and it, therefore, paid Excise Duty even on the first one hundred twenty-five tons of washing soap cleared for consumption during the financial year 1966-67. When the plaintiff came to know of the aforesaid exemption on the 8th January, 1958, it applied for refund of Rs. 15,296, the sum of money which had been paid by the plaintiff to the defendant as Excise Duty by mistake, to the Assistant Collector, Central Excise, Patna. The plaintiffs application for refund of the aforesaid amount was rejecte