https://www.taxtmi.com/caselaws?id=35124 Refund claims arising from denial of concessional duty under Chapter X procedure were treated as not barred by limitation where the duty payment was made while pursuing the appeal and was regarded as payment under protest. The ruling also held that unjust enrichment did not apply when the price of the final product was controlled, the duty incidence was not passed on, and the claimant produced challans, invoices, RT-12 returns and related records. On that basis, the refund could not be denied for alleged absence of original duty-paying documents, and the Revenue's challenge failed. en-us Fri, 24 Apr 2009 00:00:00 +0530 Wed, 06 Jan 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35124 Refund claims arising from denial of concessional duty under Chapter X procedure were treated as not barred by limitation where the duty payment was made while pursuing the appeal and was regarded as payment under protest. The ruling also held that unjust enrichment did not apply when the price of the final product was controlled, the duty incidence was not passed on, and the claimant produced challans, invoices, RT-12 returns and related records. On that basis, the refund could not be denied for alleged absence of original duty-paying documents, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 24 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35124