https://www.taxtmi.com/caselaws?id=242191 The Tribunal allowed the appeal, remanding the case to the adjudicating authority for further consideration. The appellant's refund claim, initially disallowed based on time bar and unjust enrichment, was upheld. The Tribunal held that the duty paid under protest exempted unjust enrichment application, making the time bar inapplicable. Emphasizing the need for a detailed examination of unjust enrichment principles, the case was referred back for thorough assessment in line with Supreme Court directives. The appellant was instructed to provide supporting evidence to demonstrate the duty refund sought had not been recovered from any other party. en-us Fri, 03 Jan 2014 00:00:00 +0530 Thu, 09 Jan 2014 09:46:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242191 The Tribunal allowed the appeal, remanding the case to the adjudicating authority for further consideration. The appellant's refund claim, initially disallowed based on time bar and unjust enrichment, was upheld. The Tribunal held that the duty paid under protest exempted unjust enrichment application, making the time bar inapplicable. Emphasizing the need for a detailed examination of unjust enrichment principles, the case was referred back for thorough assessment in line with Supreme Court directives. The appellant was instructed to provide supporting evidence to demonstrate the duty refund sought had not been recovered from any other party. Case-Laws Service Tax Fri, 03 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242191