https://www.taxtmi.com/caselaws?id=114176 A payment made while a stay application was pending, if not shown to be a formal pre-deposit or a protested payment under Rule 233B, is treated as a refund claim governed by Section 11B. Because no protest was established and the claim was filed beyond six months from payment, the Tribunal held that the refund was not maintainable. The appellant had not shown any separate entitlement to refund outside the statutory scheme, so the issue was decided against it. en-us Thu, 27 Jul 2000 00:00:00 +0530 Fri, 11 May 2012 18:23:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114176 A payment made while a stay application was pending, if not shown to be a formal pre-deposit or a protested payment under Rule 233B, is treated as a refund claim governed by Section 11B. Because no protest was established and the claim was filed beyond six months from payment, the Tribunal held that the refund was not maintainable. The appellant had not shown any separate entitlement to refund outside the statutory scheme, so the issue was decided against it. Case-Laws Central Excise Thu, 27 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114176