https://www.taxtmi.com/caselaws?id=191163 The Tribunal allowed the appeal, granting the appellant the refund of the amount paid under protest. The decision highlighted the application of Section 11B of the Central Excise Act, exempting the limitation for filing a refund application in cases where duty is paid under protest. The appellant successfully argued that the time limit prescribed in Section 11B should not apply in their situation, leading to the Tribunal setting aside the rejection of the refund claim and ruling in favor of the appellant. en-us Fri, 11 Sep 2015 00:00:00 +0530 Wed, 22 Mar 2017 23:17:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191163 The Tribunal allowed the appeal, granting the appellant the refund of the amount paid under protest. The decision highlighted the application of Section 11B of the Central Excise Act, exempting the limitation for filing a refund application in cases where duty is paid under protest. The appellant successfully argued that the time limit prescribed in Section 11B should not apply in their situation, leading to the Tribunal setting aside the rejection of the refund claim and ruling in favor of the appellant. Case-Laws Central Excise Fri, 11 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191163