https://www.taxtmi.com/caselaws?id=43618 The petitioner's claim regarding the classification of the product "Patta" under the Central Excises and Salt Act, 1944 was accepted by the Collector (Appeals), entitling them to a refund of excise duty paid under protest. Despite the Excise Department's appeal being dismissed, the refund was not granted. The Court held that the petitioner was entitled to the refund as per the appellate order, emphasizing that the duty to refund is a statutory obligation. The Court also rejected the argument of unjust enrichment, directing the respondents to refund the excise duty with interest within two months. en-us Tue, 11 Aug 1992 00:00:00 +0530 Sat, 19 Jun 2010 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43618 The petitioner's claim regarding the classification of the product "Patta" under the Central Excises and Salt Act, 1944 was accepted by the Collector (Appeals), entitling them to a refund of excise duty paid under protest. Despite the Excise Department's appeal being dismissed, the refund was not granted. The Court held that the petitioner was entitled to the refund as per the appellate order, emphasizing that the duty to refund is a statutory obligation. The Court also rejected the argument of unjust enrichment, directing the respondents to refund the excise duty with interest within two months. Case-Laws Central Excise Tue, 11 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43618