https://www.taxtmi.com/caselaws?id=43062 Excise duty collected under protest on goods later found classifiable under Item 26AA(ia) was held refundable because the levy lacked authority of law once the assessee's entitlement had been upheld. A belated plea that the duty burden had been passed on to buyers could not defeat refund where it was neither pleaded in the written statement nor supported by facts, so unjust enrichment was not accepted on that record. Because refund was withheld for an extended period despite repeated requests and the Tribunal's order, compensatory interest was held payable at 12% per annum if payment was not made within the time granted. en-us Thu, 18 Jul 1991 00:00:00 +0530 Tue, 15 Jun 2010 18:35:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43062 Excise duty collected under protest on goods later found classifiable under Item 26AA(ia) was held refundable because the levy lacked authority of law once the assessee's entitlement had been upheld. A belated plea that the duty burden had been passed on to buyers could not defeat refund where it was neither pleaded in the written statement nor supported by facts, so unjust enrichment was not accepted on that record. Because refund was withheld for an extended period despite repeated requests and the Tribunal's order, compensatory interest was held payable at 12% per annum if payment was not made within the time granted. Case-Laws Central Excise Thu, 18 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43062