https://www.taxtmi.com/caselaws?id=43103 Duty paid under protest pending classification approval was held refundable once the revised classification was accepted under the lower heading. The Court ruled that unjust enrichment does not apply where excise duty is paid under protest, and repeated contrary reliance by the Department could not sustain rejection of the refund claim. Because the excess levy was no longer justified after the classification issue was resolved in the assessee's favour, the show cause notice seeking to deny refund was treated as without jurisdiction and unsustainable. en-us Tue, 13 Aug 1991 00:00:00 +0530 Wed, 16 Jun 2010 11:16:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43103 Duty paid under protest pending classification approval was held refundable once the revised classification was accepted under the lower heading. The Court ruled that unjust enrichment does not apply where excise duty is paid under protest, and repeated contrary reliance by the Department could not sustain rejection of the refund claim. Because the excess levy was no longer justified after the classification issue was resolved in the assessee's favour, the show cause notice seeking to deny refund was treated as without jurisdiction and unsustainable. Case-Laws Central Excise Tue, 13 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43103