https://www.taxtmi.com/caselaws?id=126682 Duty paid under protest and a pending protest letter required consideration before final rejection of the refund claim. Rule 233B of the Central Excise Rules, 1944 and Section 11B of the Central Excise Act, 1944 were treated as providing a statutory remedy where duty was paid under protest, including exclusion of the normal limitation. Natural justice required a fair hearing on the protest and the final determination of annual production capacity before any adverse final decision on refund. The matter was therefore remitted for reconsideration by the Commissioner after granting the assessee an opportunity of being heard. en-us Wed, 03 Jun 2009 00:00:00 +0530 Tue, 04 Dec 2012 15:46:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126682 Duty paid under protest and a pending protest letter required consideration before final rejection of the refund claim. Rule 233B of the Central Excise Rules, 1944 and Section 11B of the Central Excise Act, 1944 were treated as providing a statutory remedy where duty was paid under protest, including exclusion of the normal limitation. Natural justice required a fair hearing on the protest and the final determination of annual production capacity before any adverse final decision on refund. The matter was therefore remitted for reconsideration by the Commissioner after granting the assessee an opportunity of being heard. Case-Laws Central Excise Wed, 03 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126682