LAW FOR ALL

Excise duty - Paid under protest on supply of raw material - High court directed to refund the amount - before returning the amount, an enquiry was conducted under wrongful enrichment - the deputy collector was satisfied that there was no wrongful enrichment but refunded the amount with an unnecessary condition linking the matter with another pending pending supreme court - become final as the amount was received under protest giving an undertaking - Apex court held that an unnecessary condition imposed beyond the scope of subject matter though become final, can not be claimed as an instrument to claim for refund the amount paid under a valid order - Apparently the condition is patent error and as such is liable to be set aside - Apex court set aside the order of tribunal and allowed the appeal = INTERNATIONAL CONVEYORS LTD. APPELLANT VERSUS COMMNR. OF CENTRAL EXCISE & CUSTOMS RESPONDENT =2014(Feb.Part) judis.nic.in/supremecourt/filename=41259