https://www.taxtmi.com/caselaws?id=34148 The appellant's refund claim for excess duty payment was rejected due to being time-barred and unjust enrichment. The appellant failed to prove the duty was paid under protest, leading to the rejection based on time bar. Additionally, evidence of duty not being passed on to buyers was lacking, resulting in the rejection on the ground of unjust enrichment. The Tribunal upheld the decisions, affirming the rejection of the appeal. en-us Tue, 25 Nov 2008 00:00:00 +0530 Sun, 19 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34148 The appellant's refund claim for excess duty payment was rejected due to being time-barred and unjust enrichment. The appellant failed to prove the duty was paid under protest, leading to the rejection based on time bar. Additionally, evidence of duty not being passed on to buyers was lacking, resulting in the rejection on the ground of unjust enrichment. The Tribunal upheld the decisions, affirming the rejection of the appeal. Case-Laws Central Excise Tue, 25 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34148