https://www.taxtmi.com/caselaws?id=51957 A purchaser seeking refund of duty must file its own claim within the statutory limitation period, and a manufacturer's earlier payment under protest does not extend time for the purchaser. Letters not treated as refund applications cannot preserve limitation, so a delayed claim is time-barred. The claimant must also prove that the duty burden was not passed on; failing that, the refund is barred by unjust enrichment. That bar applies even where the goods are capital goods or are captively consumed. The refund rejection was therefore sustained on both limitation and unjust enrichment. en-us Tue, 20 May 2003 00:00:00 +0530 Wed, 29 Sep 2010 14:06:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51957 A purchaser seeking refund of duty must file its own claim within the statutory limitation period, and a manufacturer's earlier payment under protest does not extend time for the purchaser. Letters not treated as refund applications cannot preserve limitation, so a delayed claim is time-barred. The claimant must also prove that the duty burden was not passed on; failing that, the refund is barred by unjust enrichment. That bar applies even where the goods are capital goods or are captively consumed. The refund rejection was therefore sustained on both limitation and unjust enrichment. Case-Laws Central Excise Tue, 20 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51957