https://www.taxtmi.com/caselaws?id=189146 Amounts deposited during investigation and kept in suspense pending scrutiny were treated as deposits under protest, not as duty. On that basis, the six-month limitation under the Central Excise refund provisions did not apply, and the claim was not time-barred. The doctrine of unjust enrichment was also held inapplicable to such investigative deposits in the same manner as duty payments, and Rule 230B of the Central Excise Rules, 1944 was not attracted. The refund was therefore held admissible with consequential relief. 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 Amounts deposited during investigation and kept in suspense pending scrutiny were treated as deposits under protest, not as duty. On that basis, the six-month limitation under the Central Excise refund provisions did not apply, and the claim was not time-barred. The doctrine of unjust enrichment was also held inapplicable to such investigative deposits in the same manner as duty payments, and Rule 230B of the Central Excise Rules, 1944 was not attracted. The refund was therefore held admissible with consequential relief. Case-Laws Central Excise Wed, 31 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189146