https://www.taxtmi.com/caselaws?id=89357 Where duty is paid pending appeal under the statutory pre-deposit scheme, the ordinary limitation period for refund claims under the refund rule does not apply, so the claim was not time-barred. Where the duty-paid ammonia was captively consumed in further manufacture and not cleared as such, the doctrine of unjust enrichment was held inapplicable, so the refund was not defeated on that ground. On both issues, the assessee succeeded and the refund rejection was found unsustainable. en-us Fri, 21 Aug 1998 00:00:00 +0530 Mon, 26 Sep 2011 15:15:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89357 Where duty is paid pending appeal under the statutory pre-deposit scheme, the ordinary limitation period for refund claims under the refund rule does not apply, so the claim was not time-barred. Where the duty-paid ammonia was captively consumed in further manufacture and not cleared as such, the doctrine of unjust enrichment was held inapplicable, so the refund was not defeated on that ground. On both issues, the assessee succeeded and the refund rejection was found unsustainable. Case-Laws Central Excise Fri, 21 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89357