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2011 (7) TMI 355 - AT - Central ExciseClassification - Refund - unjust enrichment - Time barred - capital goods in question were captively used and hence there was no question of passing the incidence of duty to any other person - The only question to be addressed is whether the protest registered by ICL (manufacturer/supplier) at the time of payment of duty on the conveyor belts supplied to WCFL and ECFL can be relied on by the latter in the context of claiming refund of the excess duty - Their only contention is that the payment of duty under protest by the manufacturer/supplier would constitute a ground for them to claim refund of the excess amount of duty without time-bar - Even if it is assumed to the contra, the decision would go in favour of the Revenue for want of evidence against the bar of unjust enrichment - appeals of the Revenue are allowed
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