https://www.taxtmi.com/caselaws?id=245348 The High Court ruled in favor of the appellant, a public limited company, in a case involving duty exemption for Modular Terminal Rosset (MTR) and refund of duty paid under protest. The Court held that duty paid under protest falls outside the limitation period specified under Section 11B of the Central Excise Act if the duty payment meets the criteria of the second proviso to Section 11B. The appellant was entitled to the benefit of the second proviso as the duty was paid under protest after a certain date, overturning the Tribunal's decision and upholding the first appellate authority's order granting the refund. en-us Tue, 28 Jan 2014 00:00:00 +0530 Fri, 25 Apr 2014 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245348 The High Court ruled in favor of the appellant, a public limited company, in a case involving duty exemption for Modular Terminal Rosset (MTR) and refund of duty paid under protest. The Court held that duty paid under protest falls outside the limitation period specified under Section 11B of the Central Excise Act if the duty payment meets the criteria of the second proviso to Section 11B. The appellant was entitled to the benefit of the second proviso as the duty was paid under protest after a certain date, overturning the Tribunal's decision and upholding the first appellate authority's order granting the refund. Case-Laws Central Excise Tue, 28 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245348