https://www.taxtmi.com/caselaws?id=90726 Duty deposited pursuant to a tribunal stay order while an appeal was pending was treated as payment under protest, following the Supreme Court view that duty paid under court orders during adjudication need not be separately protested under Rule 233B. On that basis, the refund claim was not defeated by the limitation period under section 11B, and rejection of the claim as time-barred was unsustainable. en-us Wed, 16 Jul 1997 00:00:00 +0530 Tue, 11 Oct 2011 10:46:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90726 Duty deposited pursuant to a tribunal stay order while an appeal was pending was treated as payment under protest, following the Supreme Court view that duty paid under court orders during adjudication need not be separately protested under Rule 233B. On that basis, the refund claim was not defeated by the limitation period under section 11B, and rejection of the claim as time-barred was unsustainable. Case-Laws Central Excise Wed, 16 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90726