https://www.taxtmi.com/caselaws?id=288379 Excise duty refunds require strict compliance with the conditions and prescribed procedure of the relevant exemption notification. Refund claims must also satisfy the statutory limitation and conditions under Section 11B, including the requirement that duty incidence has not been passed on. A claimed mistake of law or absence of unjust enrichment does not overcome stale claims barred by delay and laches, particularly where the levy was not shown to lack legal authority and the original levy proceedings were final. Failure to meet the exemption conditions and statutory refund regime prevents refund relief in writ jurisdiction. en-us Thu, 07 Mar 1996 00:00:00 +0530 Wed, 03 Jun 2020 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288379 Excise duty refunds require strict compliance with the conditions and prescribed procedure of the relevant exemption notification. Refund claims must also satisfy the statutory limitation and conditions under Section 11B, including the requirement that duty incidence has not been passed on. A claimed mistake of law or absence of unjust enrichment does not overcome stale claims barred by delay and laches, particularly where the levy was not shown to lack legal authority and the original levy proceedings were final. Failure to meet the exemption conditions and statutory refund regime prevents refund relief in writ jurisdiction. Case-Laws Central Excise Thu, 07 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288379