https://www.taxtmi.com/caselaws?id=41517 Tractor-drawn agricultural implements specially designed for use with agricultural tractors were treated as accessories of the tractors and fell under the specific tariff entry for parts and accessories, not the residuary entry. Excise duty refund could not be refused merely on the ground of unjust enrichment where the levy lacked authority of law. Refund relief was, however, confined to the period supported by a timely claim and acceptable material, and was denied for the earlier period because of delay and insufficient proof of entitlement. en-us Mon, 27 Aug 1984 00:00:00 +0530 Fri, 04 Jun 2010 10:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41517 Tractor-drawn agricultural implements specially designed for use with agricultural tractors were treated as accessories of the tractors and fell under the specific tariff entry for parts and accessories, not the residuary entry. Excise duty refund could not be refused merely on the ground of unjust enrichment where the levy lacked authority of law. Refund relief was, however, confined to the period supported by a timely claim and acceptable material, and was denied for the earlier period because of delay and insufficient proof of entitlement. Case-Laws Central Excise Mon, 27 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41517