https://www.taxtmi.com/forum/issue?id=1731 The refund claim was rejected as time barred under the one year duty refund limitation; the core issue is whether the sum represents a refund of duty or a refund of a deposit. Under Cenvat rules E.Cess cannot be used to pay BED (while BED credit may be used for E.Cess), affecting classification of the transaction. The recommended course is to treat the payment as a deposit made under protest, assert it was not appropriated by the department, file the refund claim and seek an appealable order, and argue that the longer limitation for deposits applies. en-us Wed, 27 Jan 2010 14:04:48 +0530 Thu, 23 Jan 2025 15:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1731 The refund claim was rejected as time barred under the one year duty refund limitation; the core issue is whether the sum represents a refund of duty or a refund of a deposit. Under Cenvat rules E.Cess cannot be used to pay BED (while BED credit may be used for E.Cess), affecting classification of the transaction. The recommended course is to treat the payment as a deposit made under protest, assert it was not appropriated by the department, file the refund claim and seek an appealable order, and argue that the longer limitation for deposits applies. Discussion-Forum Central Excise Wed, 27 Jan 2010 14:04:48 +0530 https://www.taxtmi.com/forum/issue?id=1731