https://www.taxtmi.com/caselaws?id=112068 The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellants, stating that a refund cannot be denied based on limitation grounds when duty was not paid under protest. The decision aligns with the principles established in the Mafatlal Industries Ltd. case, and as no appeal was made by the Revenue, refunds cannot be denied on such grounds. en-us Fri, 12 Mar 2004 00:00:00 +0530 Thu, 26 Apr 2012 14:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112068 The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellants, stating that a refund cannot be denied based on limitation grounds when duty was not paid under protest. The decision aligns with the principles established in the Mafatlal Industries Ltd. case, and as no appeal was made by the Revenue, refunds cannot be denied on such grounds. Case-Laws Central Excise Fri, 12 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112068