https://www.taxtmi.com/caselaws?id=170764 Duty deposited during investigation against a disputed demand was held refundable where the earlier Tribunal finding that the duty demand was not sustainable had attained finality, and the refund application was filed within 90 days of that decision. The claim was also not defeated by unjust enrichment because the payment was made through PLA and there was no showing that the burden had been passed on to buyers through the sale price. The refund was therefore allowed with consequential relief. en-us Thu, 14 Nov 2013 00:00:00 +0530 Wed, 10 Jun 2015 16:29:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170764 Duty deposited during investigation against a disputed demand was held refundable where the earlier Tribunal finding that the duty demand was not sustainable had attained finality, and the refund application was filed within 90 days of that decision. The claim was also not defeated by unjust enrichment because the payment was made through PLA and there was no showing that the burden had been passed on to buyers through the sale price. The refund was therefore allowed with consequential relief. Case-Laws Central Excise Thu, 14 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170764