Whether Doctrine of unjust enrichment is applicable on duty paid under protest?

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....nrichment will not apply to his claim for the refund of the duty subsequently. In this view, we are fortified by the ratio of the law laid down by the Apex Court in Sinkhai Synthetics & Chemicals P. Ltd. [2002 (4) TMI 65 - SUPREME COURT OF INDIA]. In that case, the Apex Court has ruled that "refund of duty paid under protest would not be hit by the bar of unjust enrichment. The recoveries or refun....