https://www.taxtmi.com/caselaws?id=41554 Excise duty paid on flush doors was found refundable to the extent the levy exceeded what was properly chargeable under Tariff Item 68, because the goods were not dutiable under Tariff Item 16-B; refund was therefore admissible for the period not barred by time from 1-1-1978 onwards. The earlier claim failed because delay and limitation were valid grounds to refuse discretionary relief under Article 226, and the writ remedy could not be used to defeat a limitation defence. The objection based on passing on of the duty burden also failed, as unjust enrichment was neither pleaded nor proved on the record. en-us Fri, 01 Mar 1985 00:00:00 +0530 Fri, 04 Jun 2010 13:31:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41554 Excise duty paid on flush doors was found refundable to the extent the levy exceeded what was properly chargeable under Tariff Item 68, because the goods were not dutiable under Tariff Item 16-B; refund was therefore admissible for the period not barred by time from 1-1-1978 onwards. The earlier claim failed because delay and limitation were valid grounds to refuse discretionary relief under Article 226, and the writ remedy could not be used to defeat a limitation defence. The objection based on passing on of the duty burden also failed, as unjust enrichment was neither pleaded nor proved on the record. Case-Laws Central Excise Fri, 01 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41554