https://www.taxtmi.com/caselaws?id=761483 The HC held that the petitioner was entitled to refund of Rs. 3,66,649 paid as excess interest to the Department under Rule 8(3) of Central Excise Rules, 2002, which was declared ultra vires. The court ruled that amounts collected under provisions declared ultra vires violate Article 265 of the Constitution and must be refunded. Following SC precedent in Mafatlal's case, the Department was obligated to refund the excess amount even without a formal application. The court directed refund with 6% annual interest from the deposit date, treating the matter as a simple refund application rather than under Section 11B. en-us Mon, 04 Nov 2024 00:00:00 +0530 Sat, 09 Nov 2024 10:22:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761483 The HC held that the petitioner was entitled to refund of Rs. 3,66,649 paid as excess interest to the Department under Rule 8(3) of Central Excise Rules, 2002, which was declared ultra vires. The court ruled that amounts collected under provisions declared ultra vires violate Article 265 of the Constitution and must be refunded. Following SC precedent in Mafatlal's case, the Department was obligated to refund the excess amount even without a formal application. The court directed refund with 6% annual interest from the deposit date, treating the matter as a simple refund application rather than under Section 11B. Case-Laws Central Excise Mon, 04 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761483