https://www.taxtmi.com/caselaws?id=338323 The High Court upheld the appellant's position that payments were made under protest, allowing the application for refund not to be barred by limitation. The Court dismissed the appeal, favoring the appellant on the key issue of limitation under Section 11 B of the Central Excise Act, 1944, as the payments were made under protest in line with the second proviso of the section. en-us Mon, 23 Jan 2017 00:00:00 +0530 Tue, 02 Jan 2018 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338323 The High Court upheld the appellant's position that payments were made under protest, allowing the application for refund not to be barred by limitation. The Court dismissed the appeal, favoring the appellant on the key issue of limitation under Section 11 B of the Central Excise Act, 1944, as the payments were made under protest in line with the second proviso of the section. Case-Laws Service Tax Mon, 23 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338323