https://www.taxtmi.com/article/detailed?id=7300 The one year limitation for excise refund claims does not apply where duty and interest were paid under protest under the second proviso to the refund provision, so refunds remain maintainable despite lapse of the ordinary period when payment was made under compulsion. Whether a payment is "under protest" is determined by the nature of the act and surrounding conduct rather than presence of those exact words. The summary also observes that the revised Model GST Law omits a comparable exception and recommends its restoration. en-us Fri, 03 Mar 2017 06:48:31 +0530 Fri, 03 Mar 2017 06:48:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7300 The one year limitation for excise refund claims does not apply where duty and interest were paid under protest under the second proviso to the refund provision, so refunds remain maintainable despite lapse of the ordinary period when payment was made under compulsion. Whether a payment is "under protest" is determined by the nature of the act and surrounding conduct rather than presence of those exact words. The summary also observes that the revised Model GST Law omits a comparable exception and recommends its restoration. Articles Central Excise Fri, 03 Mar 2017 06:48:31 +0530 https://www.taxtmi.com/article/detailed?id=7300