https://www.taxtmi.com/caselaws?id=41732 Excise duty collected by including post-manufacture expenses and charges in the assessable value of aluminium tubes was treated as a levy without authority of law. Applying Article 265 and the principle governing refunds for money paid under mistake of law, the Court stated that restitution could not be restricted by a three-year period merely because the assessee discovered the mistake later. It also held that completed assessments did not legitimise retention of an illegal levy. The refund claim for the full period was therefore maintainable and was allowed in full. en-us Wed, 16 Jul 1986 00:00:00 +0530 Sat, 05 Jun 2010 16:49:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41732 Excise duty collected by including post-manufacture expenses and charges in the assessable value of aluminium tubes was treated as a levy without authority of law. Applying Article 265 and the principle governing refunds for money paid under mistake of law, the Court stated that restitution could not be restricted by a three-year period merely because the assessee discovered the mistake later. It also held that completed assessments did not legitimise retention of an illegal levy. The refund claim for the full period was therefore maintainable and was allowed in full. Case-Laws Central Excise Wed, 16 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41732