https://www.taxtmi.com/caselaws?id=41464 Refund of excess excise duty collected under a wrong tariff classification was held available in writ jurisdiction where the payment was not purely voluntary and the claim for restitution arose from an inapplicable assessment. The Court treated excess payments made within the relevant three-year period before the writ petition as not barred by delay or laches and allowed refund for non-wired-glass goods within that period. For wired glass, however, refund was refused because the claimants had earlier taken a contrary stand and obtained relief on that footing, making equitable relief unavailable for the earlier period. en-us Wed, 14 Mar 1984 00:00:00 +0530 Thu, 30 Oct 2025 20:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41464 Refund of excess excise duty collected under a wrong tariff classification was held available in writ jurisdiction where the payment was not purely voluntary and the claim for restitution arose from an inapplicable assessment. The Court treated excess payments made within the relevant three-year period before the writ petition as not barred by delay or laches and allowed refund for non-wired-glass goods within that period. For wired glass, however, refund was refused because the claimants had earlier taken a contrary stand and obtained relief on that footing, making equitable relief unavailable for the earlier period. Case-Laws Central Excise Wed, 14 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41464