https://www.taxtmi.com/caselaws?id=214933 The appellate authority upheld the Revenue's appeal, rejecting the refund claim beyond the one-year limitation period under Section 11B. However, the judgment favored the appellant by recognizing the payments as made under protest, exempting them from the limitation under Section 11B. Consequently, the original adjudicating authority's decision to allow the refund was upheld, and the impugned order rejecting the refund claim was set aside. en-us Fri, 02 Mar 2012 00:00:00 +0530 Fri, 12 Oct 2012 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214933 The appellate authority upheld the Revenue's appeal, rejecting the refund claim beyond the one-year limitation period under Section 11B. However, the judgment favored the appellant by recognizing the payments as made under protest, exempting them from the limitation under Section 11B. Consequently, the original adjudicating authority's decision to allow the refund was upheld, and the impugned order rejecting the refund claim was set aside. Case-Laws Service Tax Fri, 02 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214933