https://www.taxtmi.com/caselaws?id=115756 For refund claims under Section 11B of the Central Excise Act, 1944, limitation runs from the date of payment of duty unless the payment was made under protest. On that basis, a claim filed more than one year after duty payment was time-barred, and the later destruction of the goods did not shift the relevant date for limitation. The refund was therefore correctly rejected. en-us Wed, 20 Oct 2004 00:00:00 +0530 Fri, 01 Jun 2012 16:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115756 For refund claims under Section 11B of the Central Excise Act, 1944, limitation runs from the date of payment of duty unless the payment was made under protest. On that basis, a claim filed more than one year after duty payment was time-barred, and the later destruction of the goods did not shift the relevant date for limitation. The refund was therefore correctly rejected. Case-Laws Central Excise Wed, 20 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115756