https://www.taxtmi.com/caselaws?id=189452 Duty recovered while the assessee's appeal before the Commissioner (Appeals) was pending was treated as payment under protest for refund purposes under Section 11B of the Central Excise Act. On that basis, the limitation bar for filing the refund claim did not apply, and the claim was held not time-barred. The reasoning followed cited case law, with no accepted factual or legal distinction to deny the protest character of the payment. The refund was therefore rightly allowed. en-us Thu, 31 Jan 2002 00:00:00 +0530 Tue, 10 Jan 2017 12:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189452 Duty recovered while the assessee's appeal before the Commissioner (Appeals) was pending was treated as payment under protest for refund purposes under Section 11B of the Central Excise Act. On that basis, the limitation bar for filing the refund claim did not apply, and the claim was held not time-barred. The reasoning followed cited case law, with no accepted factual or legal distinction to deny the protest character of the payment. The refund was therefore rightly allowed. Case-Laws Central Excise Thu, 31 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189452