https://www.taxtmi.com/caselaws?id=123219 Where an appellate finding that duty was paid under protest attains finality, that issue cannot be reopened in later refund proceedings. A refund claim also cannot be resisted on a new unjust enrichment plea raised for the first time in appeal when it was not part of the earlier show cause notice or original adjudication. On those facts, the refund was not deniable on either ground and the departmental challenge failed. en-us Fri, 11 Jan 2008 00:00:00 +0530 Mon, 10 Sep 2012 14:17:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123219 Where an appellate finding that duty was paid under protest attains finality, that issue cannot be reopened in later refund proceedings. A refund claim also cannot be resisted on a new unjust enrichment plea raised for the first time in appeal when it was not part of the earlier show cause notice or original adjudication. On those facts, the refund was not deniable on either ground and the departmental challenge failed. Case-Laws Central Excise Fri, 11 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123219