https://www.taxtmi.com/caselaws?id=109942 A debit made while an appeal against disallowance of Modvat credit was pending was treated as a payment under protest, because it arose from a contested adjudication order. Once the appellate authority set aside the disallowance and restored the credit, the right to seek refund or re-credit accrued from that appellate order. On that basis, the refund application filed soon after was within time, Section 11B did not bar the claim, and Section 233B was held inapplicable on the facts. en-us Wed, 22 Jan 2003 00:00:00 +0530 Fri, 13 Apr 2012 11:08:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109942 A debit made while an appeal against disallowance of Modvat credit was pending was treated as a payment under protest, because it arose from a contested adjudication order. Once the appellate authority set aside the disallowance and restored the credit, the right to seek refund or re-credit accrued from that appellate order. On that basis, the refund application filed soon after was within time, Section 11B did not bar the claim, and Section 233B was held inapplicable on the facts. Case-Laws Central Excise Wed, 22 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109942