https://www.taxtmi.com/caselaws?id=52277 An amount paid after a show cause notice and before adjudication, with express intimation that refund would be sought if the assessee succeeded, was treated as a deposit pending finalisation of proceedings rather than a final duty payment. On that basis, the limitation period applicable to refund of duty did not govern the claim, and the requirement of payment under protest was held inapplicable to such a deposit. The doctrine of unjust enrichment was also held not to apply to amounts deposited during adjudication proceedings. The refund claim was therefore maintainable and not time-barred. en-us Fri, 02 May 2003 00:00:00 +0530 Mon, 04 Oct 2010 16:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52277 An amount paid after a show cause notice and before adjudication, with express intimation that refund would be sought if the assessee succeeded, was treated as a deposit pending finalisation of proceedings rather than a final duty payment. On that basis, the limitation period applicable to refund of duty did not govern the claim, and the requirement of payment under protest was held inapplicable to such a deposit. The doctrine of unjust enrichment was also held not to apply to amounts deposited during adjudication proceedings. The refund claim was therefore maintainable and not time-barred. Case-Laws Central Excise Fri, 02 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52277