https://www.taxtmi.com/caselaws?id=92898 Refund claims relating to goods classified as electrical insulators were sustainable on merits because the applicable tariff classification supported the assessee's case, and the earlier classification principle had already been confirmed. However, entitlement to refund remained subject to fresh examination of limitation and unjust enrichment. The record did not conclusively show that duty had been paid under protest for the relevant period, and the assessee had to prove that the duty burden had not been passed on to buyers. The refund claim was therefore accepted on classification merits, but the questions of time bar and unjust enrichment were remanded for reconsideration. en-us Fri, 11 Sep 1998 00:00:00 +0530 Sat, 05 Nov 2011 18:06:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92898 Refund claims relating to goods classified as electrical insulators were sustainable on merits because the applicable tariff classification supported the assessee's case, and the earlier classification principle had already been confirmed. However, entitlement to refund remained subject to fresh examination of limitation and unjust enrichment. The record did not conclusively show that duty had been paid under protest for the relevant period, and the assessee had to prove that the duty burden had not been passed on to buyers. The refund claim was therefore accepted on classification merits, but the questions of time bar and unjust enrichment were remanded for reconsideration. Case-Laws Central Excise Fri, 11 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92898