Dave Ward says,
It’s not exactly light reading, but section 4.2 of RFC 3986 provides for fully qualified URLs that omit protocol (the HTTP or HTTPS) a
If you use protocol-less URLs to load stylesheets, IE 7 & 8 will download them twice: http://www.stevesouders.com/blog/2010/02/10/5a-missing-schema-double-download/
So, this is to be avoided for CSS if you like good performance.