https://www.taxtmi.com/caselaws?id=47498 The High Court overturned the Commissioner of Central Excise & Customs (Appeals) decision regarding a refund claim, emphasizing the principle of unjust enrichment. The Court held that if the tax burden is passed on to another person, the importer is not entitled to a refund. Payments made under protest are not time-barred, as clarified in legal provisions and precedents. The Court directed the Assistant Commissioner to reconsider the case in accordance with the law. en-us Mon, 04 Sep 2000 00:00:00 +0530 Thu, 29 Jul 2010 11:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47498 The High Court overturned the Commissioner of Central Excise & Customs (Appeals) decision regarding a refund claim, emphasizing the principle of unjust enrichment. The Court held that if the tax burden is passed on to another person, the importer is not entitled to a refund. Payments made under protest are not time-barred, as clarified in legal provisions and precedents. The Court directed the Assistant Commissioner to reconsider the case in accordance with the law. Case-Laws Customs Mon, 04 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47498