- (1.) One significant aspect which emerges from the record in the form of finding of the Tribunal in the earlier round of litigation between the same parties is that the payment in question for which refund was sought was made under protest and also that the assessee had not passed on the burden of Excise duty, so paid, to the ultimate consumers. On these facts the question of unjust enrichment in the present case does not arise. Therefore, it is not necessary to deal with the issue as to whether Section 11B of the Central Excise Act would be applicable in the present caser not.
(2.) The appeal is dismissed on the aforesaid terms. The amount in question shall be refunded to the respondent alongwith interest within a period of three months from today. Appeal Dismissed ;