https://www.taxtmi.com/caselaws?id=80716 Refund claims in central excise paid under protest were examined in the context of Section 11B of the Central Excises and Salt Act, 1944 and Rule 233B of the Central Excise Rules, 1944. The Tribunal noted that the lower appellate authority had not specifically considered whether duty could validly continue to be paid under protest during the period available for appeal or revision, or how the earlier period should be treated under the statutory refund limitation and the proviso to Section 11B. As the limitation issue and protest mechanism had not been assessed on the correct factual and legal basis, the matter was remitted for reconsideration in accordance with law. en-us Thu, 09 Aug 1990 00:00:00 +0530 Sat, 18 Jun 2011 17:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80716 Refund claims in central excise paid under protest were examined in the context of Section 11B of the Central Excises and Salt Act, 1944 and Rule 233B of the Central Excise Rules, 1944. The Tribunal noted that the lower appellate authority had not specifically considered whether duty could validly continue to be paid under protest during the period available for appeal or revision, or how the earlier period should be treated under the statutory refund limitation and the proviso to Section 11B. As the limitation issue and protest mechanism had not been assessed on the correct factual and legal basis, the matter was remitted for reconsideration in accordance with law. Case-Laws Central Excise Thu, 09 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80716