https://www.taxtmi.com/caselaws?id=52519 The appeal was successful as the order rejecting the refund claim on limitation grounds was set aside. The case was remanded for a thorough examination of the refund claim on its merits, including consideration of the doctrine of unjust enrichment. The Tribunal emphasized that the payment of duty under protest should determine the starting point for the limitation period, citing relevant case law. The authorities were directed to assess the unjust enrichment aspect after hearing both parties before making a fresh decision on the refund claim. en-us Mon, 13 Oct 2003 00:00:00 +0530 Wed, 06 Oct 2010 12:32:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52519 The appeal was successful as the order rejecting the refund claim on limitation grounds was set aside. The case was remanded for a thorough examination of the refund claim on its merits, including consideration of the doctrine of unjust enrichment. The Tribunal emphasized that the payment of duty under protest should determine the starting point for the limitation period, citing relevant case law. The authorities were directed to assess the unjust enrichment aspect after hearing both parties before making a fresh decision on the refund claim. Case-Laws Central Excise Mon, 13 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52519