https://www.taxtmi.com/caselaws?id=189146 The Tribunal held that deposits made during investigation, when subsequent show cause notices are dropped, should be considered as made under protest and not time-barred for refund. The Tribunal found that the deposits were made as suspense accounts and not towards any duty, especially since there was no duty confirmation against the appellant during that period. The doctrine of unjust enrichment was deemed inapplicable to such deposits, leading to the Tribunal setting aside the Assistant Commissioner's decision and granting consequential relief to the appellants. en-us Wed, 31 Oct 2001 00:00:00 +0530 Thu, 29 Dec 2016 13:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189146 The Tribunal held that deposits made during investigation, when subsequent show cause notices are dropped, should be considered as made under protest and not time-barred for refund. The Tribunal found that the deposits were made as suspense accounts and not towards any duty, especially since there was no duty confirmation against the appellant during that period. The doctrine of unjust enrichment was deemed inapplicable to such deposits, leading to the Tribunal setting aside the Assistant Commissioner's decision and granting consequential relief to the appellants. Case-Laws Central Excise Wed, 31 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189146