https://www.taxtmi.com/caselaws?id=327959 The Tribunal dismissed the Revenue's appeal and affirmed the Commissioner (Appeals) decision to grant the refund of Rs. 13,79,912. The Tribunal held that the payment was made under protest, allowing the refund claim to proceed despite the Revenue's time bar objections. The involvement of the Superintendent in the debit entry indicated coercion and lack of voluntariness, supporting the protest payment argument. The Tribunal emphasized the lack of merit in the Revenue's contentions and upheld the refund entitlement based on established legal principles governing protest payments. en-us Thu, 12 May 2016 00:00:00 +0530 Mon, 30 May 2016 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327959 The Tribunal dismissed the Revenue's appeal and affirmed the Commissioner (Appeals) decision to grant the refund of Rs. 13,79,912. The Tribunal held that the payment was made under protest, allowing the refund claim to proceed despite the Revenue's time bar objections. The involvement of the Superintendent in the debit entry indicated coercion and lack of voluntariness, supporting the protest payment argument. The Tribunal emphasized the lack of merit in the Revenue's contentions and upheld the refund entitlement based on established legal principles governing protest payments. Case-Laws Central Excise Thu, 12 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327959