Refunds Upheld by CESTAT: Limitation Not a Bar

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellants, stating that a refund cannot be denied based on limitation grounds when duty was not paid under protest. The decision aligns with the principles established in the Mafatlal Industries Ltd. case, and as no appeal was made by the Revenue, refunds cannot be denied on such grounds.

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The judgment by Appellate Tribunal CESTAT, Mumbai states that a refund issue was rejected due to limitation as duty was not paid under protest. Refund cannot be denied based on Para 146 of Mafatlal Industries Ltd. case. The view settled in favor of the appellants, and no appeal was taken by the Revenue, so refunds cannot be denied on limitation grounds.

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