Dispute Amount Paid as Excise Duty Under Protest After Clearance of Goods is Not Covered by Unjust Enrichment: CESTAT

CESTAT (Customs, Excise and Service Tax Appellate Tribunal) ruled that a disputed amount paid as excise duty under protest after the clearance of goods is not covered by the principle of unjust enrichment. Unjust enrichment implies that a refund should not be granted if the burden of the tax has been passed on to the consumer. The tribunal's decision suggests that duty paid under protest after clearance, where the sale has already occurred, may be treated differently for refund purposes.