https://www.taxtmi.com/caselaws?id=125151 Refund of duty paid on molasses was held to be subject to the statutory limitation under Section 11B of the Central Excise Act, 1944. The amount had been paid as duty in 1998-99, while the refund claim was filed only in 2005, and the payment was not made under protest. The article distinguishes cases involving amounts deposited during investigation before liability was fixed, holding those authorities inapplicable here. The operative point is that duty paid cannot be recharacterised as a mere deposit to bypass limitation, and a refund claim must be filed within the prescribed period. en-us Fri, 30 Jan 2009 00:00:00 +0530 Sat, 20 Oct 2012 10:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125151 Refund of duty paid on molasses was held to be subject to the statutory limitation under Section 11B of the Central Excise Act, 1944. The amount had been paid as duty in 1998-99, while the refund claim was filed only in 2005, and the payment was not made under protest. The article distinguishes cases involving amounts deposited during investigation before liability was fixed, holding those authorities inapplicable here. The operative point is that duty paid cannot be recharacterised as a mere deposit to bypass limitation, and a refund claim must be filed within the prescribed period. Case-Laws Central Excise Fri, 30 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125151