https://www.taxtmi.com/caselaws?id=42260 Countervailing duty collected on import of potassium chloride technical grade was described as having been collected without authority of law, supporting a refund claim. Delay in filing the appeals and petition was not treated as sufficient to defeat the refund, especially where similarly delayed claims had been allowed. The doctrine of unjust enrichment was stated to be inapplicable on these facts, so it did not bar recovery. The petitioners were held entitled to refund of the countervailing duty with interest at 12% per annum from the date of the petition until payment. en-us Tue, 19 Apr 1988 00:00:00 +0530 Thu, 10 Jun 2010 11:28:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42260 Countervailing duty collected on import of potassium chloride technical grade was described as having been collected without authority of law, supporting a refund claim. Delay in filing the appeals and petition was not treated as sufficient to defeat the refund, especially where similarly delayed claims had been allowed. The doctrine of unjust enrichment was stated to be inapplicable on these facts, so it did not bar recovery. The petitioners were held entitled to refund of the countervailing duty with interest at 12% per annum from the date of the petition until payment. Case-Laws Central Excise Tue, 19 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42260