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2014 (2) TMI 1336 - AT - Central ExciseRefund claim - duty paid under protest - rejection on the ground of time limitation and unjust enrichment - Held that:- Since the payment was under protest, question of time-bar would not arise. Unjust Enrichment - the claim has been rejected for non-production of evidences in respect of the appellant's claim that they have not passed on the duty incidence to anybody else - Held that:- The matter has to go back to the adjudicating authority to consider the claim of the appellant that the claim is not hit by the bar of unjust enrichment. Appeal allowed by way of remand.
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