https://www.taxtmi.com/caselaws?id=112922 Refund of duty paid again on the subsequent clearance of returned goods was held not to be time barred, as the claim related to the later duty payment and the limitation objection was unsustainable on the recorded facts. The doctrine of unjust enrichment was also held inapplicable because the earlier duty burden had already been absorbed when the goods were returned, no credit had been taken, and the second duty payment was the amount sought to be refunded. The refund claim was therefore maintainable and the revenue challenge failed. en-us Wed, 03 Mar 2004 00:00:00 +0530 Wed, 02 May 2012 16:12:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112922 Refund of duty paid again on the subsequent clearance of returned goods was held not to be time barred, as the claim related to the later duty payment and the limitation objection was unsustainable on the recorded facts. The doctrine of unjust enrichment was also held inapplicable because the earlier duty burden had already been absorbed when the goods were returned, no credit had been taken, and the second duty payment was the amount sought to be refunded. The refund claim was therefore maintainable and the revenue challenge failed. Case-Laws Central Excise Wed, 03 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112922