https://www.taxtmi.com/caselaws?id=98157 Consequential refunds arising from a final appellate order were treated as outside the six-month limitation in Section 11B of the Central Excise Act, 1944. Applying the principle in Mafatlal Industries and its own prior ruling, the Tribunal held that duty-paid cases finally concluded by orders, decrees or judgments are to be treated as paid under protest for refund purposes, so the procedural requirements and limitation in Section 11B(2) and Section 11B(3) do not govern such claims. The refund was therefore maintainable and not time-barred. en-us Mon, 13 Mar 2000 00:00:00 +0530 Thu, 19 Jan 2012 14:33:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98157 Consequential refunds arising from a final appellate order were treated as outside the six-month limitation in Section 11B of the Central Excise Act, 1944. Applying the principle in Mafatlal Industries and its own prior ruling, the Tribunal held that duty-paid cases finally concluded by orders, decrees or judgments are to be treated as paid under protest for refund purposes, so the procedural requirements and limitation in Section 11B(2) and Section 11B(3) do not govern such claims. The refund was therefore maintainable and not time-barred. Case-Laws Central Excise Mon, 13 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98157