https://www.taxtmi.com/article/detailed?id=851 Refund claims for excise duty and interest must be filed within the statutory limitation period from the relevant date with evidence that the duty was paid and not passed on; the limitation does not apply where duty was paid under protest. Crucially, if an amount paid is not a leviable duty (for example, tax paid on services not subject to tax), the time bar is inapplicable and refund may be granted where there is no unjust enrichment. en-us Sat, 26 Jun 2010 16:41:09 +0530 Sat, 26 Jun 2010 16:50:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=851 Refund claims for excise duty and interest must be filed within the statutory limitation period from the relevant date with evidence that the duty was paid and not passed on; the limitation does not apply where duty was paid under protest. Crucially, if an amount paid is not a leviable duty (for example, tax paid on services not subject to tax), the time bar is inapplicable and refund may be granted where there is no unjust enrichment. Articles Central Excise Sat, 26 Jun 2010 16:41:09 +0530 https://www.taxtmi.com/article/detailed?id=851