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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether excess excise duty collected without authority of law could be ordered to be refunded in writ jurisdiction under Article 226 notwithstanding the refund limitation in Rule 11 of the Central Excise Rules, 1944.
Analysis: The excess duty was admittedly collected at a higher rate than leviable. Such collection was therefore not in accordance with law, and the respondents could not retain the amount on a claim for refund. Although Rule 11 prescribed a shorter period for refund applications, the claim was made within the period for a civil suit based on money paid under mistake. In these circumstances, the Court applied the principle that money realised by the Government without authority of law may be ordered to be repaid as consequential relief in writ jurisdiction.
Conclusion: The excess excise duty was refundable, and the writ court could direct refund of the amount collected beyond the lawful rate. The objection based on Rule 11 did not defeat the petitioner's entitlement to relief.
Final Conclusion: The petition succeeded, and a writ of mandamus was issued directing refund of the illegally collected excise duty to the extent found to have been collected in excess.
Ratio Decidendi: Where duty is collected without authority of law, the High Court may grant refund in writ jurisdiction as consequential relief, and a procedural refund limitation does not bar such relief when the underlying claim remains enforceable in law.
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