https://www.taxtmi.com/caselaws?id=121889 A final appellate order recognising duty-free procurement entitlement entitled the 100% EOU to refund of duty paid on LDO procured during the pendency of the dispute. Since the unit was not legally required to pay duty once that entitlement was affirmed and the Revenue did not challenge the earlier order, the payment was refundable. Limitation was computed from the date the entitlement was finally recognised, so the refund claim filed within one year of that order was held to be within time. The Revenue's challenge therefore failed and the refund was maintained. en-us Wed, 30 May 2007 00:00:00 +0530 Mon, 06 Aug 2012 18:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121889 A final appellate order recognising duty-free procurement entitlement entitled the 100% EOU to refund of duty paid on LDO procured during the pendency of the dispute. Since the unit was not legally required to pay duty once that entitlement was affirmed and the Revenue did not challenge the earlier order, the payment was refundable. Limitation was computed from the date the entitlement was finally recognised, so the refund claim filed within one year of that order was held to be within time. The Revenue's challenge therefore failed and the refund was maintained. Case-Laws Central Excise Wed, 30 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121889