https://www.taxtmi.com/caselaws?id=83915 Before a formal protest procedure was introduced, a protest against duty could be inferred from contemporaneous letters and surrounding conduct where the assessee asserted exemption and stated that payment was made only under departmental insistence. On that basis, the duty payments were treated as made under protest, so the refund claim was not barred by limitation on that ground. The refund claim then had to be examined under the amended refund regime, where the passing on of duty to customers and the doctrine of unjust enrichment were relevant. The matter was therefore remitted for fresh decision on merits, including the unjust enrichment issue. en-us Thu, 16 Feb 1995 00:00:00 +0530 Mon, 18 Jul 2011 16:28:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83915 Before a formal protest procedure was introduced, a protest against duty could be inferred from contemporaneous letters and surrounding conduct where the assessee asserted exemption and stated that payment was made only under departmental insistence. On that basis, the duty payments were treated as made under protest, so the refund claim was not barred by limitation on that ground. The refund claim then had to be examined under the amended refund regime, where the passing on of duty to customers and the doctrine of unjust enrichment were relevant. The matter was therefore remitted for fresh decision on merits, including the unjust enrichment issue. Case-Laws Central Excise Thu, 16 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83915