https://www.taxtmi.com/caselaws?id=265618 Excise duty became refundable where payment continued at the earlier rate after an operative notification reduced the applicable rate from 18% to 15%. The excess was not lawfully due to the Government because the refund arose solely from the rate reduction, rather than any dispute over valuation or quantity. Unjust enrichment did not bar refund where the excess amount had been returned through credit notes and corresponding recoveries from dealers were reversed. The respondent was therefore entitled to refund of the excess duty paid. en-us Fri, 11 Sep 2015 00:00:00 +0530 Tue, 13 Oct 2015 19:49:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265618 Excise duty became refundable where payment continued at the earlier rate after an operative notification reduced the applicable rate from 18% to 15%. The excess was not lawfully due to the Government because the refund arose solely from the rate reduction, rather than any dispute over valuation or quantity. Unjust enrichment did not bar refund where the excess amount had been returned through credit notes and corresponding recoveries from dealers were reversed. The respondent was therefore entitled to refund of the excess duty paid. Case-Laws Central Excise Fri, 11 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265618