https://www.taxtmi.com/caselaws?id=125220 Refund of duty paid under protest on clearances under Rule 96E was held admissible on merits because rejection based on a presumed exemption claim by another unit had no evidentiary basis. Even if the processed yarn had been cleared without duty by that unit, recovery could not be pursued against the Chennai unit when its own clearances under Rule 96E were in accordance with law. The refund was therefore sustainable on merits, but payment remained subject to the original authority examining the bar of unjust enrichment before release. en-us Fri, 31 Oct 2008 00:00:00 +0530 Sat, 20 Oct 2012 16:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125220 Refund of duty paid under protest on clearances under Rule 96E was held admissible on merits because rejection based on a presumed exemption claim by another unit had no evidentiary basis. Even if the processed yarn had been cleared without duty by that unit, recovery could not be pursued against the Chennai unit when its own clearances under Rule 96E were in accordance with law. The refund was therefore sustainable on merits, but payment remained subject to the original authority examining the bar of unjust enrichment before release. Case-Laws Central Excise Fri, 31 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125220