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    <title>Refund Claim Not Time-Barred u/s 11B of Central Excise Act Due to Duty Paid Under Protest.</title>
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    <description>Relevant date applicable to the refund claim - by virtue of duty paid deemed to be under protest, time bar as prescribed under Section 11B of the Central Excise Act, 1944 will not be applicable to the present case. - AT</description>
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      <description>Relevant date applicable to the refund claim - by virtue of duty paid deemed to be under protest, time bar as prescribed under Section 11B of the Central Excise Act, 1944 will not be applicable to the present case. - AT</description>
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