https://www.taxtmi.com/caselaws?id=170868 The Commissioner (Appeals) ruled in favor of the respondent, a manufacturer, in a case involving the refund of duty deposit made under protest. The Revenue's appeals were rejected as the Tribunal upheld the Commissioner's decision, emphasizing that the duty deposit was made under protest and that the time bar would not apply to the sanction of the refund claim. The nature of the payment made by the respondent was disputed by the Revenue, but the Tribunal found no fault in the Commissioner's order, citing a previous case involving the same respondent to support its decision. en-us Wed, 10 Apr 2013 00:00:00 +0530 Tue, 23 Jun 2015 12:00:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170868 The Commissioner (Appeals) ruled in favor of the respondent, a manufacturer, in a case involving the refund of duty deposit made under protest. The Revenue's appeals were rejected as the Tribunal upheld the Commissioner's decision, emphasizing that the duty deposit was made under protest and that the time bar would not apply to the sanction of the refund claim. The nature of the payment made by the respondent was disputed by the Revenue, but the Tribunal found no fault in the Commissioner's order, citing a previous case involving the same respondent to support its decision. Case-Laws Central Excise Wed, 10 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170868