https://www.taxtmi.com/caselaws?id=110828 Payment of excise duty under protest removes the limitation bar for a refund claim, but it does not waive the statutory requirement of unjust enrichment under Section 11B of the Central Excise Act, 1944. A claimant must still prove that the duty burden was not passed on to another person, and a refund claim in substance seeking duty repayment remains subject to that condition. The exception noted for refunds arising from finalisation of provisional assessment under Rule 9B, or from a non-duty deposit, did not apply because the record showed neither basis. The plea that unjust enrichment was inapplicable was therefore rejected, and the refund could not be allowed on that ground. en-us Fri, 09 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 17:17:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110828 Payment of excise duty under protest removes the limitation bar for a refund claim, but it does not waive the statutory requirement of unjust enrichment under Section 11B of the Central Excise Act, 1944. A claimant must still prove that the duty burden was not passed on to another person, and a refund claim in substance seeking duty repayment remains subject to that condition. The exception noted for refunds arising from finalisation of provisional assessment under Rule 9B, or from a non-duty deposit, did not apply because the record showed neither basis. The plea that unjust enrichment was inapplicable was therefore rejected, and the refund could not be allowed on that ground. Case-Laws Central Excise Fri, 09 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110828