https://www.taxtmi.com/caselaws?id=249029 For a refund claim arising from an amount deposited during investigation, limitation under Section 11B runs from the date the demand is finally held unsustainable, not from the earlier date of deposit. On that basis, the refund claim was within time. The doctrine of unjust enrichment does not apply where the amount deposited is not duty, and a pre-adjudication investigation deposit is treated as such a non-duty payment. The refund was therefore admissible and the Revenue's challenge failed. en-us Thu, 01 May 2014 00:00:00 +0530 Wed, 02 Jul 2014 12:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249029 For a refund claim arising from an amount deposited during investigation, limitation under Section 11B runs from the date the demand is finally held unsustainable, not from the earlier date of deposit. On that basis, the refund claim was within time. The doctrine of unjust enrichment does not apply where the amount deposited is not duty, and a pre-adjudication investigation deposit is treated as such a non-duty payment. The refund was therefore admissible and the Revenue's challenge failed. Case-Laws Central Excise Thu, 01 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249029