https://www.taxtmi.com/caselaws?id=100693 Duty paid under protest and followed by continued challenge to the levy was treated as a continuing protest for refund limitation purposes, so the refund claim could not be rejected as time-barred. The protest was regarded as subsisting because the dispute was actively pursued after payment and before the show cause stage. The objection based on unjust enrichment was not decided on the merits and was left for examination by the competent authority in accordance with law. en-us Thu, 11 Oct 2001 00:00:00 +0530 Fri, 03 Feb 2012 18:45:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100693 Duty paid under protest and followed by continued challenge to the levy was treated as a continuing protest for refund limitation purposes, so the refund claim could not be rejected as time-barred. The protest was regarded as subsisting because the dispute was actively pursued after payment and before the show cause stage. The objection based on unjust enrichment was not decided on the merits and was left for examination by the competent authority in accordance with law. Case-Laws Central Excise Thu, 11 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100693