https://www.taxtmi.com/caselaws?id=115107 Modvat credit on common sulphuric acid inputs remains available in full where the final product is dutiable and an excisable by-product from the same process is cleared without duty; no proportional reversal or differential recovery is required merely because of the duty-free by-product clearance. However, refund of amounts paid under Rule 57CC or Rule 57AD(2) requires proof that the duty incidence was not passed on. Payment under protest alone does not displace the doctrine of unjust enrichment, so the refund claim is not maintainable. en-us Thu, 10 Mar 2005 00:00:00 +0530 Wed, 23 May 2012 18:07:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115107 Modvat credit on common sulphuric acid inputs remains available in full where the final product is dutiable and an excisable by-product from the same process is cleared without duty; no proportional reversal or differential recovery is required merely because of the duty-free by-product clearance. However, refund of amounts paid under Rule 57CC or Rule 57AD(2) requires proof that the duty incidence was not passed on. Payment under protest alone does not displace the doctrine of unjust enrichment, so the refund claim is not maintainable. Case-Laws Central Excise Thu, 10 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115107