https://www.taxtmi.com/caselaws?id=351607 The High Court allowed the appeal, holding that the duty amount deposited under protest was refundable to the appellant. The Court ruled that the one-year limitation under Section 11B did not apply as the payment was made under protest, citing the exemption provided in the second proviso to Section 11B(1). The Court emphasized that when duty is paid under protest, the limitation period does not apply, especially when paid under court orders pending an appeal or writ petition. The appellant was entitled to a refund of the principal amount, with the possibility of interest beyond the refund application date in 2009. en-us Wed, 22 Nov 2017 00:00:00 +0530 Wed, 25 Apr 2018 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351607 The High Court allowed the appeal, holding that the duty amount deposited under protest was refundable to the appellant. The Court ruled that the one-year limitation under Section 11B did not apply as the payment was made under protest, citing the exemption provided in the second proviso to Section 11B(1). The Court emphasized that when duty is paid under protest, the limitation period does not apply, especially when paid under court orders pending an appeal or writ petition. The appellant was entitled to a refund of the principal amount, with the possibility of interest beyond the refund application date in 2009. Case-Laws Central Excise Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351607