https://www.taxtmi.com/caselaws?id=119353 Refund disputes involving limitation and whether duty was paid under protest were assessed by applying Mafatlal Industries, with the Commissioner (Appeals) treating the assessee's deposit during pending appeal proceedings as a deemed protest. On that reasoning, the refund claim was held not to be barred by limitation. The Tribunal further found that no substantial question of law arose for exercise of its discretionary jurisdiction at the admission stage, and the appeals were therefore not admitted and were rejected. en-us Mon, 05 Dec 2005 00:00:00 +0530 Tue, 10 Jul 2012 16:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119353 Refund disputes involving limitation and whether duty was paid under protest were assessed by applying Mafatlal Industries, with the Commissioner (Appeals) treating the assessee's deposit during pending appeal proceedings as a deemed protest. On that reasoning, the refund claim was held not to be barred by limitation. The Tribunal further found that no substantial question of law arose for exercise of its discretionary jurisdiction at the admission stage, and the appeals were therefore not admitted and were rejected. Case-Laws Central Excise Mon, 05 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119353