https://www.taxtmi.com/caselaws?id=267279 An earlier appellate determination that unjust enrichment did not apply could not be reopened through a fresh show cause notice, because the issue had attained finality and the later contrary proceedings were without jurisdiction. The refund rejection on that ground was therefore unsustainable. The claim was also not hit by limitation, as the duty was paid during an ongoing classification dispute and the assessee had expressly stated that payment was under protest. On that basis, the refund could not be denied as time-barred, and the rejection on limitation was likewise set aside with consequential relief. en-us Thu, 25 Jun 2015 00:00:00 +0530 Mon, 22 Feb 2016 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267279 An earlier appellate determination that unjust enrichment did not apply could not be reopened through a fresh show cause notice, because the issue had attained finality and the later contrary proceedings were without jurisdiction. The refund rejection on that ground was therefore unsustainable. The claim was also not hit by limitation, as the duty was paid during an ongoing classification dispute and the assessee had expressly stated that payment was under protest. On that basis, the refund could not be denied as time-barred, and the rejection on limitation was likewise set aside with consequential relief. Case-Laws Central Excise Thu, 25 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267279