https://www.taxtmi.com/caselaws?id=959 Amounts deposited during investigation in contested excise proceedings are treated as paid under protest for refund purposes, so the limitation under section 11B does not bar the claim. The refund was therefore admissible. Once the refund became due, statutory interest under section 11BB was payable from three months after the refund application until actual payment. Interest was accordingly allowed for the delayed period. en-us Wed, 13 Sep 2006 00:00:00 +0530 Sun, 13 Apr 2008 19:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=959 Amounts deposited during investigation in contested excise proceedings are treated as paid under protest for refund purposes, so the limitation under section 11B does not bar the claim. The refund was therefore admissible. Once the refund became due, statutory interest under section 11BB was payable from three months after the refund application until actual payment. Interest was accordingly allowed for the delayed period. Case-Laws Central Excise Wed, 13 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=959