https://www.taxtmi.com/caselaws?id=2140 Duty paid on LDO procured by a 100% EOU during the pendency of dispute was held refundable once the entitlement to duty-free procurement under Notification No. 1/95 had attained finality. The duty was paid only because an earlier order required payment while the issue remained contested; after the appellate finding confirmed eligibility, the payment became refundable. The refund claim was also held to be within limitation because the right to refund arose only from the appellate order recognising entitlement, and the claim was filed within one year of that order. The refund was therefore sustained and the Revenue's challenge failed. en-us Wed, 30 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2140 Duty paid on LDO procured by a 100% EOU during the pendency of dispute was held refundable once the entitlement to duty-free procurement under Notification No. 1/95 had attained finality. The duty was paid only because an earlier order required payment while the issue remained contested; after the appellate finding confirmed eligibility, the payment became refundable. The refund claim was also held to be within limitation because the right to refund arose only from the appellate order recognising entitlement, and the claim was filed within one year of that order. The refund was therefore sustained and the Revenue's challenge failed. Case-Laws Central Excise Wed, 30 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2140