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2008 (11) TMI 187 - AT - Central ExciseRefund – period of limitation – provisions of unjust enrichment – payment under protest – appellant conceded that debit entries made in PLA do not carry any expression under protest” or any other indication showing that the demands were being made under protest. - such claim was being contested only on the ground that the duty was paid under mistake and as such the general principles of law would apply - rejection of refund claim to the tune of Rs.1,01,30,735/- on the ground of time bar is required to be upheld - As regards rejection of refund claim of Rs. 6,81,781/- on the ground of unjust enrichment, we note that apart from the fact that no documentary evidence has been placed to establish that the incidence of duty paid by the appellant was not passed on to their buyers – refund claim rejected.
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