https://www.taxtmi.com/caselaws?id=331963 Excise duty paid under protest during pendency of a classification dispute was not barred from refund on the ground of unjust enrichment where the assessee had not raised a supplementary invoice or recovered the disputed duty from the buyer for the relevant clearances. The fact that later receipts from other products funded payment, and that the balance-sheet reflected the deposit through TR-6 challans and PLA debit, did not by itself establish that the incidence of duty had been passed on. On these facts, the refund claim remained maintainable and interest and consequential relief followed. en-us Mon, 04 Jul 2016 00:00:00 +0530 Thu, 16 Feb 2017 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331963 Excise duty paid under protest during pendency of a classification dispute was not barred from refund on the ground of unjust enrichment where the assessee had not raised a supplementary invoice or recovered the disputed duty from the buyer for the relevant clearances. The fact that later receipts from other products funded payment, and that the balance-sheet reflected the deposit through TR-6 challans and PLA debit, did not by itself establish that the incidence of duty had been passed on. On these facts, the refund claim remained maintainable and interest and consequential relief followed. Case-Laws Central Excise Mon, 04 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331963