https://www.taxtmi.com/caselaws?id=41749 Amounts collected as excise duty without legal authority were held refundable in writ jurisdiction. The Court found that teleprinter paper rolls and tapes made from duty-paid printing and writing paper were not liable to further excise duty, and the refund could not be denied by demanding separate proof that the base paper had suffered duty where the department had not disputed that fact in adjudication. It also held that the later insertion of section 11B did not bar applications made earlier, because the law applicable when the mistake was discovered governed the claim. The plea of unjust enrichment failed, since money collected without legal authority cannot be retained on that basis. en-us Fri, 25 Apr 1986 00:00:00 +0530 Sat, 05 Jun 2010 17:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41749 Amounts collected as excise duty without legal authority were held refundable in writ jurisdiction. The Court found that teleprinter paper rolls and tapes made from duty-paid printing and writing paper were not liable to further excise duty, and the refund could not be denied by demanding separate proof that the base paper had suffered duty where the department had not disputed that fact in adjudication. It also held that the later insertion of section 11B did not bar applications made earlier, because the law applicable when the mistake was discovered governed the claim. The plea of unjust enrichment failed, since money collected without legal authority cannot be retained on that basis. Case-Laws Central Excise Fri, 25 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41749