https://www.taxtmi.com/caselaws?id=73779 An assessee cannot be denied exemption and refund merely because Notification No. 80/80 was not claimed in the classification list at the time of clearance. Payment of duty despite the availability of exemption does not, by itself, defeat a refund claim; the omission is not sufficient to bar consideration on merits. The governing principle applied is that money paid by mistake cannot be retained simply because it was paid voluntarily, and an assessee is not precluded from seeking refund where the duty was paid without initially availing the exemption. en-us Mon, 27 Jun 1988 00:00:00 +0530 Fri, 03 Jun 2011 15:38:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73779 An assessee cannot be denied exemption and refund merely because Notification No. 80/80 was not claimed in the classification list at the time of clearance. Payment of duty despite the availability of exemption does not, by itself, defeat a refund claim; the omission is not sufficient to bar consideration on merits. The governing principle applied is that money paid by mistake cannot be retained simply because it was paid voluntarily, and an assessee is not precluded from seeking refund where the duty was paid without initially availing the exemption. Case-Laws Central Excise Mon, 27 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73779