https://www.taxtmi.com/caselaws?id=41725 Limitation for refund of excise duty paid under protest runs from accrual of the right to sue, not from the dates of payment, where the levy is under challenge and refund becomes claimable only after the levy is declared illegal; the refund suit was therefore within time. The civil court retained jurisdiction because the departmental refusal left no effective alternative remedy, and the pending challenge to the earlier decision did not defeat maintainability. The plea of unjust enrichment also failed because the evidence showed the duty had not been passed on to customers or distributors, entitling the plaintiff to recover the refund with interest. en-us Tue, 28 Jan 1986 00:00:00 +0530 Sat, 05 Jun 2010 16:22:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41725 Limitation for refund of excise duty paid under protest runs from accrual of the right to sue, not from the dates of payment, where the levy is under challenge and refund becomes claimable only after the levy is declared illegal; the refund suit was therefore within time. The civil court retained jurisdiction because the departmental refusal left no effective alternative remedy, and the pending challenge to the earlier decision did not defeat maintainability. The plea of unjust enrichment also failed because the evidence showed the duty had not been passed on to customers or distributors, entitling the plaintiff to recover the refund with interest. Case-Laws Central Excise Tue, 28 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41725