https://www.taxtmi.com/caselaws?id=548 A quasi-judicial refund order under excise law becomes operative when signed by the competent officer and is not dependent on later communication to the assessee. Departmental pre-audit cannot override, reopen, or displace that signed decision, and a later order passed without hearing the assessee is without jurisdiction. The text also states that where duty was collected on an exempt product and the doctrine of unjust enrichment is not attracted against the assessee, the sanctioned refund remains payable with interest for wrongful withholding. The operative effect is restoration of the earlier refund sanction and payment of the refundable amount with interest. en-us Wed, 20 Jul 2005 00:00:00 +0530 Sun, 13 Apr 2008 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=548 A quasi-judicial refund order under excise law becomes operative when signed by the competent officer and is not dependent on later communication to the assessee. Departmental pre-audit cannot override, reopen, or displace that signed decision, and a later order passed without hearing the assessee is without jurisdiction. The text also states that where duty was collected on an exempt product and the doctrine of unjust enrichment is not attracted against the assessee, the sanctioned refund remains payable with interest for wrongful withholding. The operative effect is restoration of the earlier refund sanction and payment of the refundable amount with interest. Case-Laws Central Excise Wed, 20 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=548