https://www.taxtmi.com/caselaws?id=106876 Writ jurisdiction may be used to secure consequential refund where a refund rejection would defeat the effect of an adjudication order, and the existence of an alternative statutory appeal does not by itself bar Article 226 relief. Payment made under protest or under compulsion is treated as outside the normal six-month limitation under Section 11B of the Central Excise Act, and a refund arising from an adjudication order cannot be defeated on limitation or procedural grounds such as Rule 233B. Where the incidence of duty has not been passed on, refund remains legally payable, with interest where directed. en-us Wed, 25 Sep 2002 00:00:00 +0530 Fri, 16 Mar 2012 11:38:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106876 Writ jurisdiction may be used to secure consequential refund where a refund rejection would defeat the effect of an adjudication order, and the existence of an alternative statutory appeal does not by itself bar Article 226 relief. Payment made under protest or under compulsion is treated as outside the normal six-month limitation under Section 11B of the Central Excise Act, and a refund arising from an adjudication order cannot be defeated on limitation or procedural grounds such as Rule 233B. Where the incidence of duty has not been passed on, refund remains legally payable, with interest where directed. Case-Laws Central Excise Wed, 25 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106876