https://www.taxtmi.com/caselaws?id=41733 Synthetic waste was treated as assessable under item 68 of the Central Excise Tariff, not item 18 IV, so additional duty collected on that mistaken basis lacked legal authority. The Court applied the principle that duty recovered without being leviable in law is refundable, but limited relief to excess duty paid within the three years preceding the petition. Refund of the admissible differential amount was therefore directed, with payment to be made within the period stated by the Court. en-us Tue, 18 Mar 1986 00:00:00 +0530 Sat, 05 Jun 2010 16:51:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41733 Synthetic waste was treated as assessable under item 68 of the Central Excise Tariff, not item 18 IV, so additional duty collected on that mistaken basis lacked legal authority. The Court applied the principle that duty recovered without being leviable in law is refundable, but limited relief to excess duty paid within the three years preceding the petition. Refund of the admissible differential amount was therefore directed, with payment to be made within the period stated by the Court. Case-Laws Central Excise Tue, 18 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41733