https://www.taxtmi.com/caselaws?id=80862 Excise duty collected under Tariff Item 68 could not be retained by adjustment against alleged liability under Tariff Item 15A(2) because no lawful demand or assessment had been made under the correct item. The majority held that tax collection requires authority of law, and a payment made under the wrong tariff item cannot substitute for a proper statutory demand under the applicable procedure. The fact that both tariff items carried the same rate did not validate retention of the amount. The amount was therefore refundable to the assessee. en-us Fri, 19 Oct 1990 00:00:00 +0530 Mon, 20 Jun 2011 18:04:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80862 Excise duty collected under Tariff Item 68 could not be retained by adjustment against alleged liability under Tariff Item 15A(2) because no lawful demand or assessment had been made under the correct item. The majority held that tax collection requires authority of law, and a payment made under the wrong tariff item cannot substitute for a proper statutory demand under the applicable procedure. The fact that both tariff items carried the same rate did not validate retention of the amount. The amount was therefore refundable to the assessee. Case-Laws Central Excise Fri, 19 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80862