2011 (2) TMI 1386 - SCH - Central Excise

Denial of refund claim - Unjust enrichment - Duty paid under protest - assessee is manufacturing cold rolled strips and paid duty under the provisions of the Act. Later, application for refund was filed on the ground that for the period from 1-4-1992 to 31-3-1998, duty was not payable and was wrongly paid.