https://www.taxtmi.com/caselaws?id=792318 Amounts deposited during investigation, supported by contemporaneous protest letters, were treated as payments under protest even though the challans did not formally record protest. The refund claim was held within limitation because it was filed after the adjudication order dropping the demand and was computed from receipt of that order. The doctrine of unjust enrichment did not bar refund where the assessee produced evidence, including a chartered accountant's certificate and declaration, showing that the burden had not been passed on to customers. The refund was therefore sustained. en-us Tue, 26 May 2026 00:00:00 +0530 Wed, 27 May 2026 07:29:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792318 Amounts deposited during investigation, supported by contemporaneous protest letters, were treated as payments under protest even though the challans did not formally record protest. The refund claim was held within limitation because it was filed after the adjudication order dropping the demand and was computed from receipt of that order. The doctrine of unjust enrichment did not bar refund where the assessee produced evidence, including a chartered accountant's certificate and declaration, showing that the burden had not been passed on to customers. The refund was therefore sustained. Case-Laws Service Tax Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792318