https://www.taxtmi.com/caselaws?id=106772 Refund of duty paid under protest on provisional assessments was not barred by unjust enrichment where final determination showed the goods were not excisable. The doctrine did not apply to recoveries or refunds arising from final liability determination, and the evidence, including invoices, gate passes and accountant certificates, showed that the incidence of duty had not been passed on to buyers. The rejection of refund was therefore unsustainable, and the assessee was entitled to refund. en-us Thu, 24 Oct 2002 00:00:00 +0530 Thu, 15 Mar 2012 16:18:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106772 Refund of duty paid under protest on provisional assessments was not barred by unjust enrichment where final determination showed the goods were not excisable. The doctrine did not apply to recoveries or refunds arising from final liability determination, and the evidence, including invoices, gate passes and accountant certificates, showed that the incidence of duty had not been passed on to buyers. The rejection of refund was therefore unsustainable, and the assessee was entitled to refund. Case-Laws Central Excise Thu, 24 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106772