Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment bar.

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....Annual Production Capacity determination under the applicable rules is an administrative exercise rather than an appealable order; failure to challenge it therefore does not bar a refund claim. Duty imposed on stenter galleries, being unconstitutional, must be excluded when capacity is redetermined. The unjust-enrichment bar and refund provisions governing duty recovery do not apply where the levy itself was unconstitutional. Annual Production Capacity must be recalculated excluding galleries, consequential duty determined, and the refund claim processed. No interest is payable until the refund claim is determined. Questions concerning rectification applications remain unanswered.....