https://www.taxtmi.com/caselaws?id=211160 Refund of excise duty paid under protest remained subject to section 11B, because no provisional assessment under rule 9B was shown. The Court found no request for provisional assessment, no order treating the duty as provisional, and no required bond, so the claim could not bypass the statutory refund mechanism. It also rejected reliance on the earlier Sinkhai Synthetics view, following Allied Photographics on the distinction between payment under protest and refund on finalisation of provisional assessment. As the duty burden had been passed on to customers, unjust enrichment applied and the amount was correctly credited to the Consumer Welfare Fund rather than refunded directly. en-us Mon, 09 May 2011 00:00:00 +0530 Thu, 08 Mar 2012 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211160 Refund of excise duty paid under protest remained subject to section 11B, because no provisional assessment under rule 9B was shown. The Court found no request for provisional assessment, no order treating the duty as provisional, and no required bond, so the claim could not bypass the statutory refund mechanism. It also rejected reliance on the earlier Sinkhai Synthetics view, following Allied Photographics on the distinction between payment under protest and refund on finalisation of provisional assessment. As the duty burden had been passed on to customers, unjust enrichment applied and the amount was correctly credited to the Consumer Welfare Fund rather than refunded directly. Case-Laws Central Excise Mon, 09 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211160