https://www.taxtmi.com/caselaws?id=118116 Refund of duty paid before a show cause notice was treated as an independent refund claim under Section 11B, not as a consequential refund arising automatically from the earlier Tribunal order. Because the duty had been deposited voluntarily and the assessee had not complied with the protest procedure under Rule 233B, the six-month limitation under Section 11B applied. The refund claim was therefore held to be time-barred and not maintainable as a consequential refund. en-us Thu, 15 Dec 2005 00:00:00 +0530 Thu, 28 Jun 2012 15:49:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118116 Refund of duty paid before a show cause notice was treated as an independent refund claim under Section 11B, not as a consequential refund arising automatically from the earlier Tribunal order. Because the duty had been deposited voluntarily and the assessee had not complied with the protest procedure under Rule 233B, the six-month limitation under Section 11B applied. The refund claim was therefore held to be time-barred and not maintainable as a consequential refund. Case-Laws Central Excise Thu, 15 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118116