https://www.taxtmi.com/caselaws?id=166171 Refund of excess excise duty under Section 72 of the Indian Contract Act required proof that payment was made under mistake of law or coercion; mere voluntary payment with knowledge of the facts and law was insufficient, so the refund claim on that ground failed. The cost of packing materials could be included in the assessable value for excise duty, as excise remains a levy on manufacture and the valuation method may lawfully capture packing charges, so that challenge was rejected. In an indirect tax refund dispute, the civil court may mould relief to prevent unjust enrichment and secure restitution for consumers who ultimately bore the tax burden. en-us Tue, 22 Feb 1983 00:00:00 +0530 Wed, 27 Aug 2014 17:57:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166171 Refund of excess excise duty under Section 72 of the Indian Contract Act required proof that payment was made under mistake of law or coercion; mere voluntary payment with knowledge of the facts and law was insufficient, so the refund claim on that ground failed. The cost of packing materials could be included in the assessable value for excise duty, as excise remains a levy on manufacture and the valuation method may lawfully capture packing charges, so that challenge was rejected. In an indirect tax refund dispute, the civil court may mould relief to prevent unjust enrichment and secure restitution for consumers who ultimately bore the tax burden. Case-Laws Central Excise Tue, 22 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166171