https://www.taxtmi.com/caselaws?id=42288 Excise duty collected on exempt clearances was held refundable because the manufacturer's production stayed within the exemption limit and no duty was legally leviable. The court accepted that a voluntary payment did not authorise the revenue to retain duty collected without authority of law, and the absence of a valid demand did not change the illegality of the collection. The petition was allowed, and refund was directed with interest at 12% per annum and costs. en-us Thu, 24 Mar 1988 00:00:00 +0530 Thu, 10 Jun 2010 12:44:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42288 Excise duty collected on exempt clearances was held refundable because the manufacturer's production stayed within the exemption limit and no duty was legally leviable. The court accepted that a voluntary payment did not authorise the revenue to retain duty collected without authority of law, and the absence of a valid demand did not change the illegality of the collection. The petition was allowed, and refund was directed with interest at 12% per annum and costs. Case-Laws Central Excise Thu, 24 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42288