https://www.taxtmi.com/caselaws?id=42858 Refund of excise duty on drinking chocolate powder turned on when the exemption entitlement accrued. The exemption could be claimed only at the end of the financial year, once clearances were known not to have crossed the prescribed ceiling, so the right to refund arose on that date and the later refund claim could not be partly rejected as time-barred on the department's approach. The payment-under-protest argument was irrelevant because the dispute concerned deferred exemption entitlement, not liability or rate of duty. The objection of unjust enrichment also could not be decided on the material available because the necessary data was not produced. The limitation-based rejection was therefore unsustainable, and refund for the relevant period was due. en-us Mon, 10 Sep 1990 00:00:00 +0530 Mon, 14 Jun 2010 17:08:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42858 Refund of excise duty on drinking chocolate powder turned on when the exemption entitlement accrued. The exemption could be claimed only at the end of the financial year, once clearances were known not to have crossed the prescribed ceiling, so the right to refund arose on that date and the later refund claim could not be partly rejected as time-barred on the department's approach. The payment-under-protest argument was irrelevant because the dispute concerned deferred exemption entitlement, not liability or rate of duty. The objection of unjust enrichment also could not be decided on the material available because the necessary data was not produced. The limitation-based rejection was therefore unsustainable, and refund for the relevant period was due. Case-Laws Central Excise Mon, 10 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42858