https://www.taxtmi.com/caselaws?id=42037 Excise duty collected on acid oil, soap stock and spent earth was held refundable because the goods were covered by the exemption notification and the levy was without authority of law, rendering the assessments invalid under Article 265. The refund claim was not barred by limitation, as money collected unlawfully could not be protected by limitation and the claim was made within a reasonable time after the assessee obtained definite knowledge of the exemption position. Refund was also not defeated by alleged passing on of the duty burden, since unjust enrichment was rejected on the facts. Interest was payable on the refunded amount at 12% per annum for the period of wrongful retention. en-us Mon, 28 Apr 1986 00:00:00 +0530 Tue, 08 Jun 2010 17:12:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42037 Excise duty collected on acid oil, soap stock and spent earth was held refundable because the goods were covered by the exemption notification and the levy was without authority of law, rendering the assessments invalid under Article 265. The refund claim was not barred by limitation, as money collected unlawfully could not be protected by limitation and the claim was made within a reasonable time after the assessee obtained definite knowledge of the exemption position. Refund was also not defeated by alleged passing on of the duty burden, since unjust enrichment was rejected on the facts. Interest was payable on the refunded amount at 12% per annum for the period of wrongful retention. Case-Laws Central Excise Mon, 28 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42037