https://www.taxtmi.com/caselaws?id=42055 Money collected by the State as excise duty without authority of law is recoverable from the person from whom it was taken, and the defence of unjust enrichment does not defeat restitution for an illegal levy. The Bombay High Court also held that Section 40 of the Central Excises and Salt Act, 1944 did not bar a civil suit for refund where the levy itself was outside the statute, so the civil court retained jurisdiction to grant relief. The claim for refund was therefore maintainable and the decree for repayment was sustained. en-us Tue, 15 Sep 1987 00:00:00 +0530 Tue, 08 Jun 2010 18:09:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42055 Money collected by the State as excise duty without authority of law is recoverable from the person from whom it was taken, and the defence of unjust enrichment does not defeat restitution for an illegal levy. The Bombay High Court also held that Section 40 of the Central Excises and Salt Act, 1944 did not bar a civil suit for refund where the levy itself was outside the statute, so the civil court retained jurisdiction to grant relief. The claim for refund was therefore maintainable and the decree for repayment was sustained. Case-Laws Central Excise Tue, 15 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42055