https://www.taxtmi.com/caselaws?id=41766 Duty collected on goods covered by exemption notifications was treated as without authority of law and therefore refundable by restitution. The refund claim was held not barred by limitation, because an unlawful levy could not be defeated by the special limitation relied on by the Department and the claim was made shortly after the petitioner gained definite knowledge that no duty was payable. The plea of unjust enrichment was rejected, as passing on the burden did not justify retention of money collected without legal authority. Interest was held payable at 12% per annum as compensation for retention of the refunded sums. en-us Mon, 28 Apr 1986 00:00:00 +0530 Mon, 07 Jun 2010 09:57:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41766 Duty collected on goods covered by exemption notifications was treated as without authority of law and therefore refundable by restitution. The refund claim was held not barred by limitation, because an unlawful levy could not be defeated by the special limitation relied on by the Department and the claim was made shortly after the petitioner gained definite knowledge that no duty was payable. The plea of unjust enrichment was rejected, as passing on the burden did not justify retention of money collected without legal authority. Interest was held payable at 12% per annum as compensation for retention of the refunded sums. Case-Laws Central Excise Mon, 28 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41766