https://www.taxtmi.com/caselaws?id=231287 The appellant's refund claim, contested before the appellate authority, was deemed to be under protest. The amended provision regarding the relevant date did not apply as it came into effect after the refund claim was filed. The payment made under protest exempted the claim from the time bar under Section 11B of the Central Excise Act. The judge allowed the appeal, granting consequential relief to the appellant. en-us Fri, 15 Mar 2013 00:00:00 +0530 Fri, 08 Nov 2013 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=231287 The appellant's refund claim, contested before the appellate authority, was deemed to be under protest. The amended provision regarding the relevant date did not apply as it came into effect after the refund claim was filed. The payment made under protest exempted the claim from the time bar under Section 11B of the Central Excise Act. The judge allowed the appeal, granting consequential relief to the appellant. Case-Laws Central Excise Fri, 15 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=231287