https://www.taxtmi.com/caselaws?id=263204 The High Court upheld the Tribunal's decision to grant a refund of duty, rejecting the revenue's argument of limitation under Section 11B of the Central Excise Act, 1944. The Court emphasized that the refund claim was timely filed, considering the duty payment was deemed under protest. The appeal was dismissed in favor of the assessee, affirming the Tribunal's ruling and allowing the refund based on legal provisions and case circumstances. en-us Thu, 29 Jan 2015 00:00:00 +0530 Fri, 28 Aug 2015 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263204 The High Court upheld the Tribunal's decision to grant a refund of duty, rejecting the revenue's argument of limitation under Section 11B of the Central Excise Act, 1944. The Court emphasized that the refund claim was timely filed, considering the duty payment was deemed under protest. The appeal was dismissed in favor of the assessee, affirming the Tribunal's ruling and allowing the refund based on legal provisions and case circumstances. Case-Laws Central Excise Thu, 29 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263204