https://www.taxtmi.com/caselaws?id=167498 Excise duty collected without authority of law is treated as refundable in writ jurisdiction because Article 265 prohibits tax collection without legal sanction. Rule 11 of the Central Excise Rules governs statutory refund claims for duty paid by mistake, but it does not control a claim based on absence of authority to levy the duty at all. Delay and laches may matter in writ proceedings, but limitation is not applied rigidly where the assessee acted promptly after clarification of the legal position. A defence of unjust enrichment does not, by itself, defeat restitution of illegal tax where the facts support refund. en-us Tue, 09 Apr 1985 00:00:00 +0530 Mon, 22 Dec 2014 15:06:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167498 Excise duty collected without authority of law is treated as refundable in writ jurisdiction because Article 265 prohibits tax collection without legal sanction. Rule 11 of the Central Excise Rules governs statutory refund claims for duty paid by mistake, but it does not control a claim based on absence of authority to levy the duty at all. Delay and laches may matter in writ proceedings, but limitation is not applied rigidly where the assessee acted promptly after clarification of the legal position. A defence of unjust enrichment does not, by itself, defeat restitution of illegal tax where the facts support refund. Case-Laws Central Excise Tue, 09 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167498