https://www.taxtmi.com/caselaws?id=193538 A pre-deposit made to pursue an appeal is not a voluntary duty payment, so the ordinary six-month refund limitation does not govern the claim and no separate protest is required. However, where the refund proceedings were still pending when the amended law came into force, the amended Section 11B applied, including the bar of unjust enrichment. The refund could not be finally granted without determining on evidence whether the duty burden had been passed on to customers, and the matter required fresh examination on that factual issue. en-us Fri, 26 Feb 1999 00:00:00 +0530 Fri, 04 Aug 2017 15:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193538 A pre-deposit made to pursue an appeal is not a voluntary duty payment, so the ordinary six-month refund limitation does not govern the claim and no separate protest is required. However, where the refund proceedings were still pending when the amended law came into force, the amended Section 11B applied, including the bar of unjust enrichment. The refund could not be finally granted without determining on evidence whether the duty burden had been passed on to customers, and the matter required fresh examination on that factual issue. Case-Laws Central Excise Fri, 26 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193538