https://www.taxtmi.com/caselaws?id=117305 A refund claim failed where the claimant attempted to dispute the original classification after purchase and clearance on the accepted terms, because that basis was treated as not maintainable. The claim also failed on unjust enrichment, as the record did not establish that the duty incidence had not been passed on. It was further barred by limitation and unsupported by any documentary proof that the duty had been paid under protest. The appeal was rejected on these combined statutory and evidentiary grounds. en-us Thu, 06 Oct 2005 00:00:00 +0530 Thu, 21 Jun 2012 16:35:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117305 A refund claim failed where the claimant attempted to dispute the original classification after purchase and clearance on the accepted terms, because that basis was treated as not maintainable. The claim also failed on unjust enrichment, as the record did not establish that the duty incidence had not been passed on. It was further barred by limitation and unsupported by any documentary proof that the duty had been paid under protest. The appeal was rejected on these combined statutory and evidentiary grounds. Case-Laws Central Excise Thu, 06 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117305