https://www.taxtmi.com/caselaws?id=326034 The High Court overturned the Tribunal's decision to reject a refund claim as time-barred under Section 11-B of the Central Excise Act. The Court held that the appellant's letter of protest encompassed the entire period in question, not just deposits made after a specific date. Emphasizing a holistic interpretation of the protest letter, the Court ruled in favor of the appellant, granting them the refund for the period preceding the specified date. The appeal was allowed, and the appellant was entitled to the refund without costs awarded. en-us Wed, 20 Jan 2016 00:00:00 +0530 Sat, 07 May 2016 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326034 The High Court overturned the Tribunal's decision to reject a refund claim as time-barred under Section 11-B of the Central Excise Act. The Court held that the appellant's letter of protest encompassed the entire period in question, not just deposits made after a specific date. Emphasizing a holistic interpretation of the protest letter, the Court ruled in favor of the appellant, granting them the refund for the period preceding the specified date. The appeal was allowed, and the appellant was entitled to the refund without costs awarded. Case-Laws Central Excise Wed, 20 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326034