https://www.taxtmi.com/caselaws?id=361803 An exemption condition under Notification No. 06/2006-CE was satisfied where the District Collector's certificate was produced after clearance, because the notification did not require contemporaneous possession of the certificate. A letter asserting entitlement to exemption and seeking refund was treated as a protest letter, so duty paid under protest was not barred by the normal limitation period for refund. Unjust enrichment was also not attracted because the contract rate was found to be inclusive of taxes and the excise duty element was not separately recovered from buyers. The refund was therefore admissible on all three grounds. en-us Wed, 14 Mar 2018 00:00:00 +0530 Fri, 15 Jun 2018 07:35:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361803 An exemption condition under Notification No. 06/2006-CE was satisfied where the District Collector's certificate was produced after clearance, because the notification did not require contemporaneous possession of the certificate. A letter asserting entitlement to exemption and seeking refund was treated as a protest letter, so duty paid under protest was not barred by the normal limitation period for refund. Unjust enrichment was also not attracted because the contract rate was found to be inclusive of taxes and the excise duty element was not separately recovered from buyers. The refund was therefore admissible on all three grounds. Case-Laws Central Excise Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361803