https://www.taxtmi.com/caselaws?id=254928 Amounts deposited during investigation under protest and pre-deposits made to pursue an appeal are not automatically barred by unjust enrichment unless the incidence is shown to have been passed on. Refund denial must rest on a reasoned enquiry into that issue, and a cryptic appellate order that does not address the material is unsustainable. On the stated facts, both the investigation deposit and the appeal pre-deposit were held refundable, and the refund order was set aside. en-us Fri, 01 Aug 2014 00:00:00 +0530 Thu, 04 Jun 2015 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254928 Amounts deposited during investigation under protest and pre-deposits made to pursue an appeal are not automatically barred by unjust enrichment unless the incidence is shown to have been passed on. Refund denial must rest on a reasoned enquiry into that issue, and a cryptic appellate order that does not address the material is unsustainable. On the stated facts, both the investigation deposit and the appeal pre-deposit were held refundable, and the refund order was set aside. Case-Laws Central Excise Fri, 01 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254928