https://www.taxtmi.com/caselaws?id=125250 The tribunal upheld the Asst. Commissioner's decision to sanction the claimed amount for refund, ruling that the refund claim was not time-barred as the deposit was made under protest and the duty burden was not passed on to customers. The tribunal found no merit in the Revenue's appeal challenging unjust enrichment, confirming that the refund did not fall under Section 11B of the Central Excise Act, 1944. The appeal was rejected, and the impugned order was upheld on 10-12-2008. en-us Wed, 10 Dec 2008 00:00:00 +0530 Mon, 22 Oct 2012 11:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125250 The tribunal upheld the Asst. Commissioner's decision to sanction the claimed amount for refund, ruling that the refund claim was not time-barred as the deposit was made under protest and the duty burden was not passed on to customers. The tribunal found no merit in the Revenue's appeal challenging unjust enrichment, confirming that the refund did not fall under Section 11B of the Central Excise Act, 1944. The appeal was rejected, and the impugned order was upheld on 10-12-2008. Case-Laws Central Excise Wed, 10 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125250