The CESTAT set aside the finding that part of the refund claim...

The CESTAT set aside the finding that part of the refund claim was time-barred under Section 11B, holding that payments made under protest were not voluntary and thus not subject to limitation. However, the Tribunal upheld the denial of the refund on the ground of unjust enrichment, as the appellant failed to demonstrate that the duty incidence was not passed on to the consumer. Consequently, the entire refund claim was held to be barred by the doctrine of unjust enrichment. The appellant was not entitled to any refund or interest, and the sanctioned amount was directed to be credited to the Consumer Welfare Fund in accordance with law. The appeal was dismissed in its entirety.

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