https://www.taxtmi.com/caselaws?id=41941 Section 11B of the Central Excises and Salt Act, 1944 is described as a self-contained refund provision that permits refund of excise duty paid under protest and refund arising from appellate or revisional relief. The text states that unjust enrichment cannot be imported as an equitable defence to defeat a clear statutory refund right. It further notes that when duty is paid under protest, the six-month limitation does not apply; later withdrawal of protest does not revive limitation, and the pendency of a parallel appeal does not sustain a limitation objection. The refund claim was therefore not barred and the objections to maintainability failed. en-us Thu, 14 May 1987 00:00:00 +0530 Tue, 08 Jun 2010 11:18:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41941 Section 11B of the Central Excises and Salt Act, 1944 is described as a self-contained refund provision that permits refund of excise duty paid under protest and refund arising from appellate or revisional relief. The text states that unjust enrichment cannot be imported as an equitable defence to defeat a clear statutory refund right. It further notes that when duty is paid under protest, the six-month limitation does not apply; later withdrawal of protest does not revive limitation, and the pendency of a parallel appeal does not sustain a limitation objection. The refund claim was therefore not barred and the objections to maintainability failed. Case-Laws Central Excise Thu, 14 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41941