https://www.taxtmi.com/caselaws?id=112741 Duty paid under protest is not hit by the six-month refund limitation, so a refund claim is not time-barred on that basis. Refund, however, remains subject to unjust enrichment: even for captively consumed goods, the claimant must prove that the duty incidence was not passed on directly or indirectly to another person. Where no such proof is produced, the appellate authority may examine and apply unjust enrichment within the refund proceedings, and refund is not admissible. en-us Fri, 17 Oct 2003 00:00:00 +0530 Tue, 01 May 2012 15:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112741 Duty paid under protest is not hit by the six-month refund limitation, so a refund claim is not time-barred on that basis. Refund, however, remains subject to unjust enrichment: even for captively consumed goods, the claimant must prove that the duty incidence was not passed on directly or indirectly to another person. Where no such proof is produced, the appellate authority may examine and apply unjust enrichment within the refund proceedings, and refund is not admissible. Case-Laws Central Excise Fri, 17 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112741