https://www.taxtmi.com/caselaws?id=42522 Excise duty collected on goods exempt from duty was treated as a recovery without authority of law, because a levy made despite exemption is in excess of jurisdiction and cannot be recharacterised as payment made by inadvertence, error, or misconstruction. The refund was therefore not defeated on that ground. Rule 11 of the Central Excise Rules also did not bar the claim, because its limitation applied to duties paid through inadvertence, error, or misconstruction and not to amounts recovered without jurisdiction. The refund rejection orders were quashed and the duty was directed to be refunded with costs. en-us Wed, 13 Oct 1982 00:00:00 +0530 Fri, 11 Jun 2010 17:16:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42522 Excise duty collected on goods exempt from duty was treated as a recovery without authority of law, because a levy made despite exemption is in excess of jurisdiction and cannot be recharacterised as payment made by inadvertence, error, or misconstruction. The refund was therefore not defeated on that ground. Rule 11 of the Central Excise Rules also did not bar the claim, because its limitation applied to duties paid through inadvertence, error, or misconstruction and not to amounts recovered without jurisdiction. The refund rejection orders were quashed and the duty was directed to be refunded with costs. Case-Laws Central Excise Wed, 13 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42522