https://www.taxtmi.com/caselaws?id=42184 Excise duty paid under mistake was treated as refundable notwithstanding Rule 11 limitation where the writ court found no laches attributable to the assessee and intervention under Article 226 was warranted to prevent defeat of a lawful claim. The Court also rejected unjust enrichment as a bar to refund where the levy had been collected without authority of law, preferring the view that money wrongly recovered by public authorities should be returned. On that basis, writ relief was available and refund of the excess duty was directed. en-us Fri, 04 Mar 1988 00:00:00 +0530 Wed, 09 Jun 2010 16:45:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42184 Excise duty paid under mistake was treated as refundable notwithstanding Rule 11 limitation where the writ court found no laches attributable to the assessee and intervention under Article 226 was warranted to prevent defeat of a lawful claim. The Court also rejected unjust enrichment as a bar to refund where the levy had been collected without authority of law, preferring the view that money wrongly recovered by public authorities should be returned. On that basis, writ relief was available and refund of the excess duty was directed. Case-Laws Central Excise Fri, 04 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42184