Central Excise refund under protest- Interest eligibility

[Asked by Guest]

We had paid excise duty in 1991 under protest as demanded by CCE ,we appealed and matter went upto Supreme Court which dropped the proceedings in 2004 . Due to severe health issues we couldn;t claim the refund . Now I want to do it since there is no time limit to claim refund paid under protest . Also wanted to check can I claim interest on the additional duty(under protest) from 1991 to 2004 .And if yes then what % .

Thanks

Girish

AI Summary

Refund of duty paid under protest: interest may be claimed under Section 11B at rates fixed by government.
Payment of excise duty made under protest is treated as a deposit and, when refund is eligible, interest may be claimed at rates fixed by the Central Government. Section 11B provides for refund of duty and interest and prescribes a one year limitation for refund applications, with an exception where duty was paid under protest; applications require documentary evidence establishing payment and non pass through of the incidence.