https://www.taxtmi.com/caselaws?id=332864 Refund claims under central excise are not defeated where duty was paid under protest and the protest documentation is procedurally imperfect, because such defect does not by itself make the claim time-barred under section 11B. Unjust enrichment also does not apply where commercial records and departmental verification show that the excise duty incidence was not passed on to customers. Where SSI registration is granted retrospectively, the exemption operates retrospectively as well, supporting refund and interest under section 11BB. en-us Thu, 11 Aug 2016 00:00:00 +0530 Tue, 27 Sep 2016 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332864 Refund claims under central excise are not defeated where duty was paid under protest and the protest documentation is procedurally imperfect, because such defect does not by itself make the claim time-barred under section 11B. Unjust enrichment also does not apply where commercial records and departmental verification show that the excise duty incidence was not passed on to customers. Where SSI registration is granted retrospectively, the exemption operates retrospectively as well, supporting refund and interest under section 11BB. Case-Laws Central Excise Thu, 11 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332864