https://www.taxtmi.com/caselaws?id=52374 Refund under excise law cannot be sustained by collaterally attacking an unchallenged annual capacity determination order or by relying on another assessee's case. The tribunal held that the finality of the capacity-fixing order could not be bypassed in refund proceedings, and a fresh determination could not be directed there. The refund also failed because the assessee did not prove duty was paid under protest in the prescribed manner, and unjust enrichment still applied. Invoices did not establish that the duty burden had not been passed on. The refund rejection was restored. en-us Tue, 18 Nov 2003 00:00:00 +0530 Tue, 05 Oct 2010 14:26:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52374 Refund under excise law cannot be sustained by collaterally attacking an unchallenged annual capacity determination order or by relying on another assessee's case. The tribunal held that the finality of the capacity-fixing order could not be bypassed in refund proceedings, and a fresh determination could not be directed there. The refund also failed because the assessee did not prove duty was paid under protest in the prescribed manner, and unjust enrichment still applied. Invoices did not establish that the duty burden had not been passed on. The refund rejection was restored. Case-Laws Central Excise Tue, 18 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52374