https://www.taxtmi.com/caselaws?id=54025 Refund of duty paid during the pendency of an appeal against the original demand was treated as outside the limitation period in Rule 11B because the claim arose from the same payment and the prescribed refund time limit was held inapplicable. The doctrine of unjust enrichment was also found not to apply where duty was paid after clearance of the goods, so the Section 12B presumption of passing on duty incidence was not attracted. The contrary findings were set aside and refund was allowed in full. en-us Mon, 14 Feb 2005 00:00:00 +0530 Sat, 16 Oct 2010 13:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54025 Refund of duty paid during the pendency of an appeal against the original demand was treated as outside the limitation period in Rule 11B because the claim arose from the same payment and the prescribed refund time limit was held inapplicable. The doctrine of unjust enrichment was also found not to apply where duty was paid after clearance of the goods, so the Section 12B presumption of passing on duty incidence was not attracted. The contrary findings were set aside and refund was allowed in full. Case-Laws Central Excise Mon, 14 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54025