https://www.taxtmi.com/caselaws?id=50069 Duty paid during pending appellate proceedings contesting Modvat credit was treated as paid under protest for refund purposes, so the claim was not barred by limitation merely because the protest letter was filed after payment. The refund also was not defeated by unjust enrichment because it concerned reversal of input credit on rubber plugs, not duty recovered on final goods sold to buyers. On that basis, the refund was held admissible and the assessee succeeded on both limitation and unjust enrichment. en-us Fri, 24 Nov 2000 00:00:00 +0530 Thu, 19 Aug 2010 15:41:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50069 Duty paid during pending appellate proceedings contesting Modvat credit was treated as paid under protest for refund purposes, so the claim was not barred by limitation merely because the protest letter was filed after payment. The refund also was not defeated by unjust enrichment because it concerned reversal of input credit on rubber plugs, not duty recovered on final goods sold to buyers. On that basis, the refund was held admissible and the assessee succeeded on both limitation and unjust enrichment. Case-Laws Central Excise Fri, 24 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50069