https://www.taxtmi.com/caselaws?id=78419 Duty paid under protest during an ongoing classification dispute was treated as provisional assessment where the department repeatedly insisted on execution of a B-13 bond and the record did not show final assessment. On that basis, the statutory presumption of passing on incidence under Section 12B did not apply in the same manner as in a finally assessed case, so the refund claim was not defeated by unjust enrichment. The assessee was therefore entitled to refund. en-us Sun, 15 Apr 2001 00:00:00 +0530 Mon, 15 Nov 2010 11:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78419 Duty paid under protest during an ongoing classification dispute was treated as provisional assessment where the department repeatedly insisted on execution of a B-13 bond and the record did not show final assessment. On that basis, the statutory presumption of passing on incidence under Section 12B did not apply in the same manner as in a finally assessed case, so the refund claim was not defeated by unjust enrichment. The assessee was therefore entitled to refund. Case-Laws Central Excise Sun, 15 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78419