https://www.taxtmi.com/caselaws?id=85450 A refund claim based on duty paid under protest cannot be rejected as time-barred where the protest was duly lodged, and minor procedural lapses in the protest formalities do not defeat the substantive claim. At the same time, pending refund claims remain subject to the amended refund provision on unjust enrichment, requiring scrutiny of whether the duty burden was passed on. Where the burden has been passed on, refund cannot be granted to the assessee and must be dealt with under the statutory mechanism. The limitation rejection was set aside and the matter remitted for fresh examination on unjust enrichment. en-us Wed, 15 May 1996 00:00:00 +0530 Fri, 05 Aug 2011 11:21:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85450 A refund claim based on duty paid under protest cannot be rejected as time-barred where the protest was duly lodged, and minor procedural lapses in the protest formalities do not defeat the substantive claim. At the same time, pending refund claims remain subject to the amended refund provision on unjust enrichment, requiring scrutiny of whether the duty burden was passed on. Where the burden has been passed on, refund cannot be granted to the assessee and must be dealt with under the statutory mechanism. The limitation rejection was set aside and the matter remitted for fresh examination on unjust enrichment. Case-Laws Central Excise Wed, 15 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85450