https://www.taxtmi.com/caselaws?id=797826 Excess excise duty collected by including stenter galleries in annual production capacity is treated as an unconstitutional levy where galleries must be excluded under the capacity-determination rules. Annual capacity determination is an administrative exercise rather than an appealable order; failure to challenge it therefore does not bar a refund claim. The statutory doctrine of unjust enrichment does not apply to such recovery of duty collected without legal authority. Annual production capacity must be redetermined after excluding galleries, and the resulting refund claim processed without requiring proof that the duty incidence was not passed on. en-us Wed, 29 Jul 2026 00:00:00 +0530 Fri, 28 Aug 2026 20:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797826 Excess excise duty collected by including stenter galleries in annual production capacity is treated as an unconstitutional levy where galleries must be excluded under the capacity-determination rules. Annual capacity determination is an administrative exercise rather than an appealable order; failure to challenge it therefore does not bar a refund claim. The statutory doctrine of unjust enrichment does not apply to such recovery of duty collected without legal authority. Annual production capacity must be redetermined after excluding galleries, and the resulting refund claim processed without requiring proof that the duty incidence was not passed on. Case-Laws Central Excise Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797826