https://www.taxtmi.com/caselaws?id=76196 The Tribunal allowed the appeal and granted the refund claim of Rs.8,00,000, which was initially rejected. The appellant's payment under protest and the Tribunal's decision reducing the duty demand played crucial roles. The Tribunal determined that the refund application, made within one month of its decision, was not time-barred under Section 11B, emphasizing the significance of payments made under protest and the relevant limitation periods for refund applications. The decision underscored the importance of considering such factors in refund cases, ultimately ruling in favor of the appellant. en-us Fri, 04 Sep 2009 00:00:00 +0530 Tue, 15 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76196 The Tribunal allowed the appeal and granted the refund claim of Rs.8,00,000, which was initially rejected. The appellant's payment under protest and the Tribunal's decision reducing the duty demand played crucial roles. The Tribunal determined that the refund application, made within one month of its decision, was not time-barred under Section 11B, emphasizing the significance of payments made under protest and the relevant limitation periods for refund applications. The decision underscored the importance of considering such factors in refund cases, ultimately ruling in favor of the appellant. Case-Laws Central Excise Fri, 04 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76196