https://www.taxtmi.com/caselaws?id=78326 Refund claims for duty paid under protest during pending litigation are treated as arising when the dispute is finally resolved, so limitation does not run from the payment date. The text also states that unjust enrichment is rebutted where audited balance-sheet and ledger entries, supported by a Chartered Accountant's certificate, show the duty as a receivable from the Government and not as a cost passed on to buyers. On that basis, the refund objection on limitation and unjust enrichment both failed. en-us Thu, 26 Nov 2009 00:00:00 +0530 Sat, 13 Nov 2010 13:47:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78326 Refund claims for duty paid under protest during pending litigation are treated as arising when the dispute is finally resolved, so limitation does not run from the payment date. The text also states that unjust enrichment is rebutted where audited balance-sheet and ledger entries, supported by a Chartered Accountant's certificate, show the duty as a receivable from the Government and not as a cost passed on to buyers. On that basis, the refund objection on limitation and unjust enrichment both failed. Case-Laws Central Excise Thu, 26 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78326