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<h1>Appellate Tribunal allows refund of Rs. 50,000 made under protest</h1> The Appellate Tribunal CESTAT, Mumbai allowed the appeal for refund of Rs. 50,000, considering the payment was made under protest, and granted the refund ... Refund claim - Limitation - Protest The Appellate Tribunal CESTAT, Mumbai allowed the appeal for refund of Rs. 50,000, stating that the payment was made under protest and should be treated as such, granting the refund without applying time-bar. The appellant's case was considered, and the appeal was allowed.