2003 (8) TMI 442 - AT - Central Excise

Summary

The appeal involved a refund of Central Excise duty by M/s. National Winder, focusing on the bar of unjust enrichment. The Supreme Court clarified that the limitation of six months for filing a refund claim does not apply if duty is paid under protest. The matter was remanded to the Commissioner (Appeals) to consider the aspect of unjust enrichment as the lower authorities did not address it. The appeal was allowed for further consideration.