https://www.taxtmi.com/caselaws?id=341519 The Tribunal dismissed the Revenue's appeal and upheld the respondent's entitlement to a refund for the valuation of goods under the Central Excise Valuation Rules, 2000. The Tribunal ruled that duty payment under protest exempted the refund claim from the one-year limitation period, despite the Revenue's argument that the claim was time-barred. The decision highlighted the importance of analyzing the sequence of events and legal precedents in determining the validity of refund claims, ultimately affirming the respondent's right to the refund. en-us Wed, 15 Mar 2017 00:00:00 +0530 Tue, 11 Apr 2017 07:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341519 The Tribunal dismissed the Revenue's appeal and upheld the respondent's entitlement to a refund for the valuation of goods under the Central Excise Valuation Rules, 2000. The Tribunal ruled that duty payment under protest exempted the refund claim from the one-year limitation period, despite the Revenue's argument that the claim was time-barred. The decision highlighted the importance of analyzing the sequence of events and legal precedents in determining the validity of refund claims, ultimately affirming the respondent's right to the refund. Case-Laws Central Excise Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341519