https://www.taxtmi.com/caselaws?id=331105 Refund of excise duty paid under protest could not be denied merely because the order determining annual production capacity was not separately appealed. The Tribunal followed the jurisdictional High Court view that, where the capacity determination under the compounded levy scheme was not an independently appealable order, the assessee was not required to challenge it separately before claiming refund under Section 11B of the Central Excise Act, 1944. The earlier rejection of refund on that ground was therefore incorrect, and the refund claim was held maintainable. en-us Wed, 10 Aug 2016 00:00:00 +0530 Fri, 12 Aug 2016 16:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331105 Refund of excise duty paid under protest could not be denied merely because the order determining annual production capacity was not separately appealed. The Tribunal followed the jurisdictional High Court view that, where the capacity determination under the compounded levy scheme was not an independently appealable order, the assessee was not required to challenge it separately before claiming refund under Section 11B of the Central Excise Act, 1944. The earlier rejection of refund on that ground was therefore incorrect, and the refund claim was held maintainable. Case-Laws Central Excise Wed, 10 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331105