https://www.taxtmi.com/caselaws?id=3237 The High Court upheld the Tribunal's decision allowing a refund claim under Section 11B of the Central Excise Act, emphasizing that duty deposited under protest falls under the second proviso exempting it from the time limitation. The Court agreed that no substantial question of law arose, as the duty was contested and settled, making the assessee-respondent eligible for a refund. The absence of unjust enrichment further supported the refund claim, leading to the dismissal of the appeal by the revenue-appellant. en-us Thu, 01 Nov 2007 00:00:00 +0530 Tue, 10 Jan 2017 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3237 The High Court upheld the Tribunal's decision allowing a refund claim under Section 11B of the Central Excise Act, emphasizing that duty deposited under protest falls under the second proviso exempting it from the time limitation. The Court agreed that no substantial question of law arose, as the duty was contested and settled, making the assessee-respondent eligible for a refund. The absence of unjust enrichment further supported the refund claim, leading to the dismissal of the appeal by the revenue-appellant. Case-Laws Central Excise Thu, 01 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3237