https://www.taxtmi.com/caselaws?id=42335 Excess excise duty collected despite an operative exemption notification was treated as unauthorised collection rather than a refund claim governed by the limitation in Rule 11 of the Central Excise Rules, 1944. Where the department breached the exemption and the claimant became aware of it only later, delay did not defeat writ relief. Unjust enrichment did not bar refund because the exemption operated as a fiscal incentive for newly established factories and the circumstances did not establish that repayment would unjustly enrich the claimant. The excess duty was therefore refundable notwithstanding the refund-rule limitation. en-us Thu, 28 Jul 1988 00:00:00 +0530 Thu, 10 Jun 2010 15:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42335 Excess excise duty collected despite an operative exemption notification was treated as unauthorised collection rather than a refund claim governed by the limitation in Rule 11 of the Central Excise Rules, 1944. Where the department breached the exemption and the claimant became aware of it only later, delay did not defeat writ relief. Unjust enrichment did not bar refund because the exemption operated as a fiscal incentive for newly established factories and the circumstances did not establish that repayment would unjustly enrich the claimant. The excess duty was therefore refundable notwithstanding the refund-rule limitation. Case-Laws Central Excise Thu, 28 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42335