https://www.taxtmi.com/caselaws?id=44941 Refund claims in excise matters must be tested on limitation, whether duty was paid under protest, and compliance with the unjust enrichment requirement under Mafatlal Industries. Duty paid on or after 18 July 1981 was treated as paid under protest, so the refund claim for 18 July 1981 to 31 January 1985 was not barred by limitation, subject to the law in Mafatlal and proof that the duty burden had not been passed on. For 1 March 1975 to 11 February 1980, the question of protest was remitted to the original authority for determination. The refund claim for 11 February 1980 to 18 July 1981 was rejected because the duty was not shown to have been paid under protest. en-us Tue, 28 Jan 1997 00:00:00 +0530 Wed, 07 Jul 2010 11:39:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44941 Refund claims in excise matters must be tested on limitation, whether duty was paid under protest, and compliance with the unjust enrichment requirement under Mafatlal Industries. Duty paid on or after 18 July 1981 was treated as paid under protest, so the refund claim for 18 July 1981 to 31 January 1985 was not barred by limitation, subject to the law in Mafatlal and proof that the duty burden had not been passed on. For 1 March 1975 to 11 February 1980, the question of protest was remitted to the original authority for determination. The refund claim for 11 February 1980 to 18 July 1981 was rejected because the duty was not shown to have been paid under protest. Case-Laws Central Excise Tue, 28 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44941