https://www.taxtmi.com/caselaws?id=43926 A statutory refund authority under Section 11B cannot refuse refund of excise duty already held to have been illegally collected by invoking unjust enrichment unless the statute expressly confers that power. The text distinguishes equitable refusals available to courts exercising constitutional jurisdiction under Articles 226 and 32 from the limited powers of a refund acting within the statutory scheme. Because the refund claim was timely and the duty had been found refundable after exclusion of packing cost from assessable value, the show-cause notice based on unjust enrichment was held to be without jurisdiction. en-us Tue, 20 Aug 1991 00:00:00 +0530 Mon, 21 Jun 2010 19:03:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43926 A statutory refund authority under Section 11B cannot refuse refund of excise duty already held to have been illegally collected by invoking unjust enrichment unless the statute expressly confers that power. The text distinguishes equitable refusals available to courts exercising constitutional jurisdiction under Articles 226 and 32 from the limited powers of a refund acting within the statutory scheme. Because the refund claim was timely and the duty had been found refundable after exclusion of packing cost from assessable value, the show-cause notice based on unjust enrichment was held to be without jurisdiction. Case-Laws Central Excise Tue, 20 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43926