https://www.taxtmi.com/caselaws?id=73161 Central excise duty paid under protest after exemption was not allowed at the time of clearance could not be denied as refund merely on an assumed passing-on of the duty to buyers. The text states that there was no legal basis to refuse restitution on the footing of alleged double recovery to the exchequer where the assessee had been compelled to clear the goods on payment of duty. Refund was therefore maintainable, unless a specific legal provision authorized denial on such a ground. en-us Fri, 19 Jun 1987 00:00:00 +0530 Sat, 28 May 2011 14:49:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73161 Central excise duty paid under protest after exemption was not allowed at the time of clearance could not be denied as refund merely on an assumed passing-on of the duty to buyers. The text states that there was no legal basis to refuse restitution on the footing of alleged double recovery to the exchequer where the assessee had been compelled to clear the goods on payment of duty. Refund was therefore maintainable, unless a specific legal provision authorized denial on such a ground. Case-Laws Central Excise Fri, 19 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73161