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of <h1>Supreme Court Affirms Refunds for Duties Paid Under Protest; Unjust Enrichment Doctrine Not Applicable u/ss 11A & 11B.</h1> The doctrine of unjust enrichment does not apply to duties paid under protest, as established in TECIL Chemicals & Hydro Power Ltd. and affirmed by the Supreme Court in Sinkhai Synthetics & Chemicals P. Ltd. The Supreme Court ruled that refunds of duties paid under protest are not barred by unjust enrichment, and such refunds are not covered by Sections 11A and 11B of the Central Excise Act. Consequently, appellants are entitled to refunds of duties paid under protest. Additionally, assessments for the disputed period were provisional, as the price and classification lists were not finalized, supporting the refund claim.
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