https://www.taxtmi.com/caselaws?id=42842 Refund of excise duty collected without authority of law was held to be a restitutionary claim, not a routine refund governed by Rule 173J of the Central Excise Rules. Because the amount arose from trade discount excluded from assessable value under Section 4 of the Central Excises and Salt Act, 1944, the levy was outside the charging provision and therefore illegal. Rule 173J applies only where duty has been paid under lawful authority and could not bar recovery of money collected under mistake of law. The refund claim was maintainable and refusal to refund was unsustainable. en-us Tue, 17 Jul 1990 00:00:00 +0530 Mon, 14 Jun 2010 16:13:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42842 Refund of excise duty collected without authority of law was held to be a restitutionary claim, not a routine refund governed by Rule 173J of the Central Excise Rules. Because the amount arose from trade discount excluded from assessable value under Section 4 of the Central Excises and Salt Act, 1944, the levy was outside the charging provision and therefore illegal. Rule 173J applies only where duty has been paid under lawful authority and could not bar recovery of money collected under mistake of law. The refund claim was maintainable and refusal to refund was unsustainable. Case-Laws Central Excise Tue, 17 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42842