https://www.taxtmi.com/caselaws?id=47353 A duty payment may qualify as made under protest for refund purposes where the assessee has consistently disputed liability in writing and the surrounding correspondence supports that position. Rule 233B of the Central Excise Rules, 1944, cannot be applied in a narrow or hyper-technical manner to defeat the proviso to Section 11B(1) of the Central Excise Act, 1944. On that approach, the refund claim was not barred by limitation. The plea of unjust enrichment remained dependent on the factual question whether the duty burden had been passed on. en-us Mon, 21 Mar 2005 00:00:00 +0530 Fri, 10 May 2024 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47353 A duty payment may qualify as made under protest for refund purposes where the assessee has consistently disputed liability in writing and the surrounding correspondence supports that position. Rule 233B of the Central Excise Rules, 1944, cannot be applied in a narrow or hyper-technical manner to defeat the proviso to Section 11B(1) of the Central Excise Act, 1944. On that approach, the refund claim was not barred by limitation. The plea of unjust enrichment remained dependent on the factual question whether the duty burden had been passed on. Case-Laws Central Excise Mon, 21 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47353