https://www.taxtmi.com/caselaws?id=234042 The amended Section 11B of the Central Excise Act fixed the relevant date for refunds arising from appellate relief as the date of the judgment, decree, order or direction. A refund application filed more than one year after that date is barred by limitation unless the payment was shown to have been made under protest. Earlier decisions on consequential refunds under the pre-amendment position did not apply after the statutory change. The refund claim was therefore time-barred and rejected. en-us Wed, 10 Apr 2013 00:00:00 +0530 Fri, 16 Aug 2013 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234042 The amended Section 11B of the Central Excise Act fixed the relevant date for refunds arising from appellate relief as the date of the judgment, decree, order or direction. A refund application filed more than one year after that date is barred by limitation unless the payment was shown to have been made under protest. Earlier decisions on consequential refunds under the pre-amendment position did not apply after the statutory change. The refund claim was therefore time-barred and rejected. Case-Laws Central Excise Wed, 10 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234042