https://www.taxtmi.com/caselaws?id=42099 Excise duty collected under protest without authority of law is stated to be refundable under Section 11B of the Central Excises and Salt Act, 1944 and Rule 11 of the Central Excise Rules, and the doctrine of unjust enrichment was rejected as a bar to such refund. The text also states that withdrawal of the refund claim did not defeat relief where the statutory refund right was pursued through a writ petition under Article 226. It further notes that, once entitlement to refund was established, insistence on a bank guarantee had no basis and was rejected. en-us Thu, 03 Dec 1987 00:00:00 +0530 Wed, 09 Jun 2010 11:05:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42099 Excise duty collected under protest without authority of law is stated to be refundable under Section 11B of the Central Excises and Salt Act, 1944 and Rule 11 of the Central Excise Rules, and the doctrine of unjust enrichment was rejected as a bar to such refund. The text also states that withdrawal of the refund claim did not defeat relief where the statutory refund right was pursued through a writ petition under Article 226. It further notes that, once entitlement to refund was established, insistence on a bank guarantee had no basis and was rejected. Case-Laws Central Excise Thu, 03 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42099