https://www.taxtmi.com/caselaws?id=53078 Voluntary reversal of credit and duty payment made to claim concessional notification benefit was not treated as payment under protest because the prescribed protest procedure under Rule 233B was not followed. Refund was therefore time-barred. The claim also failed on unjust enrichment, as the assessee produced no evidence that the duty burden had not been passed on, and the principle was held applicable even for captive consumption and input duty refunds. Refund claims linked to matters still under adjudication were premature and could not be maintained before final determination. The rejection of all refund claims was sustained on limitation, unjust enrichment, and prematurity grounds. en-us Wed, 01 Sep 2004 00:00:00 +0530 Sat, 09 Oct 2010 15:03:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53078 Voluntary reversal of credit and duty payment made to claim concessional notification benefit was not treated as payment under protest because the prescribed protest procedure under Rule 233B was not followed. Refund was therefore time-barred. The claim also failed on unjust enrichment, as the assessee produced no evidence that the duty burden had not been passed on, and the principle was held applicable even for captive consumption and input duty refunds. Refund claims linked to matters still under adjudication were premature and could not be maintained before final determination. The rejection of all refund claims was sustained on limitation, unjust enrichment, and prematurity grounds. Case-Laws Central Excise Wed, 01 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53078