https://www.taxtmi.com/caselaws?id=966 Refund of excise duty paid under protest remained governed by Section 11B of the Central Excise Act, 1944, and the doctrine of unjust enrichment applied; payment under protest did not by itself take the claim outside the statutory refund regime. The assessee was therefore required to prove that the duty incidence had not been passed on to customers before refund could be granted. As the existing record was insufficient to decide that factual question, the matter was remitted to the original adjudicating authority for evidence and determination on passing of the duty burden. en-us Thu, 25 Jan 2007 00:00:00 +0530 Sun, 13 Apr 2008 19:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=966 Refund of excise duty paid under protest remained governed by Section 11B of the Central Excise Act, 1944, and the doctrine of unjust enrichment applied; payment under protest did not by itself take the claim outside the statutory refund regime. The assessee was therefore required to prove that the duty incidence had not been passed on to customers before refund could be granted. As the existing record was insufficient to decide that factual question, the matter was remitted to the original adjudicating authority for evidence and determination on passing of the duty burden. Case-Laws Central Excise Thu, 25 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=966