https://www.taxtmi.com/caselaws?id=45616 Multiple fold cotton yarn was treated as yarn, not as "cotton twist", so it remained within the exemption notifications applicable to cotton yarn in hanks. A refund suit for excise duty collected without authority of law was held not to be barred by section 40(2) of the Central Excises and Salt Act, 1944, because an unlawful levy is not an act done under the Act for limitation purposes. Pendente lite interest was also allowed on the refunded amount where the tax had remained with the defendant during the suit and no reason had been given for refusing interest. en-us Tue, 06 Feb 1973 00:00:00 +0530 Mon, 12 Jul 2010 17:58:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45616 Multiple fold cotton yarn was treated as yarn, not as "cotton twist", so it remained within the exemption notifications applicable to cotton yarn in hanks. A refund suit for excise duty collected without authority of law was held not to be barred by section 40(2) of the Central Excises and Salt Act, 1944, because an unlawful levy is not an act done under the Act for limitation purposes. Pendente lite interest was also allowed on the refunded amount where the tax had remained with the defendant during the suit and no reason had been given for refusing interest. Case-Laws Central Excise Tue, 06 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45616