https://www.taxtmi.com/caselaws?id=83438 Refund arising from the setting aside of an adjudication order was treated as consequential to appellate relief, so it could not be refused merely because the duty had not been paid under protest. Where payment was made to secure hearing of the appeal on merits, the absence of protest did not defeat the refund claim, and the claim was not treated as time-barred on that basis. Consequential refund of the duty and other amounts payable under the adjudication order was therefore directed in favour of the assessee. en-us Mon, 01 Feb 1993 00:00:00 +0530 Wed, 13 Jul 2011 15:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83438 Refund arising from the setting aside of an adjudication order was treated as consequential to appellate relief, so it could not be refused merely because the duty had not been paid under protest. Where payment was made to secure hearing of the appeal on merits, the absence of protest did not defeat the refund claim, and the claim was not treated as time-barred on that basis. Consequential refund of the duty and other amounts payable under the adjudication order was therefore directed in favour of the assessee. Case-Laws Central Excise Mon, 01 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83438