https://www.taxtmi.com/caselaws?id=113354 Refunds of central excise duty paid under protest or on finalisation of provisional assessment are not automatically barred by unjust enrichment; on the facts stated, the majority treated the larger refund as admissible because the department's invoice-based objection was insufficient to defeat the claim. The balance refund required factual verification, as the records and supporting documents had not been adequately examined, so that portion was remanded for de novo consideration. The document therefore states a mixed outcome, with substantial refund relief sustained and the remaining claim sent back for fresh adjudication. en-us Fri, 21 Mar 2003 00:00:00 +0530 Fri, 04 May 2012 18:44:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113354 Refunds of central excise duty paid under protest or on finalisation of provisional assessment are not automatically barred by unjust enrichment; on the facts stated, the majority treated the larger refund as admissible because the department's invoice-based objection was insufficient to defeat the claim. The balance refund required factual verification, as the records and supporting documents had not been adequately examined, so that portion was remanded for de novo consideration. The document therefore states a mixed outcome, with substantial refund relief sustained and the remaining claim sent back for fresh adjudication. Case-Laws Central Excise Fri, 21 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113354