https://www.taxtmi.com/caselaws?id=82774 A refund claim under central excise law must be supported by the assessee's own entitlement and cannot be claimed as a consequential refund merely because a customer succeeded in appeal on exemption. The earlier appellate order only established the principle of exemption; it did not automatically vest refund rights in a different assessee without independent examination of its claim. A plea that duty was paid under protest also failed because the assessee had only expressed an intention to follow the prescribed protest procedure, which was insufficient. Even so, the refund claim was not wholly barred and could still be examined on merits for the permissible six-month period, subject to Section 11B and unjust enrichment. en-us Wed, 09 Jun 1993 00:00:00 +0530 Thu, 07 Jul 2011 12:21:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82774 A refund claim under central excise law must be supported by the assessee's own entitlement and cannot be claimed as a consequential refund merely because a customer succeeded in appeal on exemption. The earlier appellate order only established the principle of exemption; it did not automatically vest refund rights in a different assessee without independent examination of its claim. A plea that duty was paid under protest also failed because the assessee had only expressed an intention to follow the prescribed protest procedure, which was insufficient. Even so, the refund claim was not wholly barred and could still be examined on merits for the permissible six-month period, subject to Section 11B and unjust enrichment. Case-Laws Central Excise Wed, 09 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82774