https://www.taxtmi.com/caselaws?id=96402 Duty paid under an interim court order in pending writ proceedings is treated as payment under protest, so the separate protest requirement under Rule 233B does not apply and the six-month limitation for refund under Section 11B(1) is excluded. However, a cash refund remains subject to unjust enrichment under Section 11B(2), and the claimant must prove that the duty burden was not passed on. On the facts, that burden was not discharged because the pleadings indicated that buyers, including Government-nominated bodies, would bear the incidence. Refund was therefore not payable in cash and was confined to credit to the Consumer Welfare Fund. en-us Fri, 01 Jun 2001 00:00:00 +0530 Wed, 21 Dec 2011 14:49:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96402 Duty paid under an interim court order in pending writ proceedings is treated as payment under protest, so the separate protest requirement under Rule 233B does not apply and the six-month limitation for refund under Section 11B(1) is excluded. However, a cash refund remains subject to unjust enrichment under Section 11B(2), and the claimant must prove that the duty burden was not passed on. On the facts, that burden was not discharged because the pleadings indicated that buyers, including Government-nominated bodies, would bear the incidence. Refund was therefore not payable in cash and was confined to credit to the Consumer Welfare Fund. Case-Laws Central Excise Fri, 01 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96402