https://www.taxtmi.com/caselaws?id=361480 Where excise duty was paid under protest under the then-prevailing statutory scheme, the six-month limitation under Section 11B did not apply, so the refund claim was not time-barred. The record also showed that the assessee bore the duty burden and did not recover it from customers through invoices or related assessment documents, satisfying the unjust enrichment test. The refund rejection was therefore unsustainable on both limitation and passing-on of incidence, and refund with applicable interest was held payable. en-us Wed, 07 Mar 2018 00:00:00 +0530 Fri, 08 Jun 2018 07:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361480 Where excise duty was paid under protest under the then-prevailing statutory scheme, the six-month limitation under Section 11B did not apply, so the refund claim was not time-barred. The record also showed that the assessee bore the duty burden and did not recover it from customers through invoices or related assessment documents, satisfying the unjust enrichment test. The refund rejection was therefore unsustainable on both limitation and passing-on of incidence, and refund with applicable interest was held payable. Case-Laws Central Excise Wed, 07 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361480