https://www.taxtmi.com/highlights?id=24767 Refund claim - Duty paid under protest - tribunal allowed the refund claim on the ground that, no proceedings were issued under Section 11A - If this position is accepted then the provisions for adjudication in the Act and the Rules, the provision for appeal in the Act and the Rules will lose their relevance and the entire exercise will be rendered redundant. - HC en-us Wed, 16 Sep 2015 13:16:44 +0530 Wed, 16 Sep 2015 13:16:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=24767 Refund claim - Duty paid under protest - tribunal allowed the refund claim on the ground that, no proceedings were issued under Section 11A - If this position is accepted then the provisions for adjudication in the Act and the Rules, the provision for appeal in the Act and the Rules will lose their relevance and the entire exercise will be rendered redundant. - HC Highlights Central Excise Wed, 16 Sep 2015 13:16:44 +0530 https://www.taxtmi.com/highlights?id=24767