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2018 (6) TMI 307 - AT - Central ExciseRefund of duty paid under protest - rejection on the ground of time limitation and unjust enrichment - Section 11B of Central Cxcise act, 1944 - Held that:- During the relevant time if the duty was paid under protest limitation was not applicable as per first proviso to sub-section 1 to section 11B of Central Excise Act, 1944 - the duty was borne by the appellant whereas there was no mention of duty in the invoices and this is how the duty was not recovered from the customers. Therefore since the duty was paid under protest and law provided that during the relevant time if duty was paid under protest, limitation did not apply therefore we hold that the present application for refund is not hit by limitation. Unjust enrichment - Held that:- there was no mention of duty in the invoices and this is how the duty was not recovered from the customers. - The appellant has proved that the duty burden was not passed on to the customers - principles of unjust enrichment do not apply. Appeal allowed - decided in favor of appellant.
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