https://www.taxtmi.com/caselaws?id=73533 A refund arising from a binding revisional order was treated as consequential relief, so it could be granted suo motu without a fresh refund claim or time-bar. The receipt of a protest letter negatived any allegation of suppression or misstatement, even if formal stamping requirements were not fully complied with, because the department was aware that duty was paid under protest. As the extended limitation period was unavailable, recovery of the alleged erroneous refund had to proceed within the ordinary six-month period; a notice issued after that period was time-barred and unenforceable. en-us Tue, 20 Oct 1987 00:00:00 +0530 Wed, 01 Jun 2011 16:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73533 A refund arising from a binding revisional order was treated as consequential relief, so it could be granted suo motu without a fresh refund claim or time-bar. The receipt of a protest letter negatived any allegation of suppression or misstatement, even if formal stamping requirements were not fully complied with, because the department was aware that duty was paid under protest. As the extended limitation period was unavailable, recovery of the alleged erroneous refund had to proceed within the ordinary six-month period; a notice issued after that period was time-barred and unenforceable. Case-Laws Central Excise Tue, 20 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73533