https://www.taxtmi.com/caselaws?id=90665 Duty collected under protest during a classification dispute cannot be retained or adjusted as lawful duty under another tariff heading once the goods are finally held classifiable elsewhere. A refund claim based on such unauthorised collection is not barred by limitation where payment was made under protest, and the purchaser may seek refund if entitled on the facts. The unjust enrichment bar does not apply where the incidence of duty has not been passed on, including where the goods were used captively. Interest on delayed refund is not payable unless the statutory conditions for such interest are satisfied. en-us Fri, 28 Aug 1998 00:00:00 +0530 Mon, 10 Oct 2011 16:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90665 Duty collected under protest during a classification dispute cannot be retained or adjusted as lawful duty under another tariff heading once the goods are finally held classifiable elsewhere. A refund claim based on such unauthorised collection is not barred by limitation where payment was made under protest, and the purchaser may seek refund if entitled on the facts. The unjust enrichment bar does not apply where the incidence of duty has not been passed on, including where the goods were used captively. Interest on delayed refund is not payable unless the statutory conditions for such interest are satisfied. Case-Laws Central Excise Fri, 28 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90665