https://www.taxtmi.com/caselaws?id=87422 Duty paid under protest and duly acknowledged is protected from the ordinary six-month refund limitation under Section 11B and Rule 233B, so the refund claim was not time-barred. However, final refund entitlement still required a fresh determination on unjust enrichment in light of the governing Supreme Court principle, with the lower authorities directed to examine whether the incidence of duty had been passed on after giving the assessee an opportunity of hearing. en-us Fri, 17 Oct 1997 00:00:00 +0530 Mon, 05 Sep 2011 18:05:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87422 Duty paid under protest and duly acknowledged is protected from the ordinary six-month refund limitation under Section 11B and Rule 233B, so the refund claim was not time-barred. However, final refund entitlement still required a fresh determination on unjust enrichment in light of the governing Supreme Court principle, with the lower authorities directed to examine whether the incidence of duty had been passed on after giving the assessee an opportunity of hearing. Case-Laws Central Excise Fri, 17 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87422