https://www.taxtmi.com/caselaws?id=54073 Duty paid under protest will not attract a limitation bar where the record supports a timely refund claim, and the objection fails. Refund is also not defeated by unjust enrichment when the assessee's evidence shows the duty incidence was absorbed in its accounts and not passed on to buyers; on those facts, the refund remains admissible. The discussion therefore confirms that both limitation and unjust enrichment depend on the factual record, including protest payment, pricing structure, and accounting evidence of duty absorption. en-us Thu, 03 Mar 2005 00:00:00 +0530 Sat, 16 Oct 2010 16:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54073 Duty paid under protest will not attract a limitation bar where the record supports a timely refund claim, and the objection fails. Refund is also not defeated by unjust enrichment when the assessee's evidence shows the duty incidence was absorbed in its accounts and not passed on to buyers; on those facts, the refund remains admissible. The discussion therefore confirms that both limitation and unjust enrichment depend on the factual record, including protest payment, pricing structure, and accounting evidence of duty absorption. Case-Laws Central Excise Thu, 03 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54073