https://www.taxtmi.com/caselaws?id=354261 The High Court allowed the petitioner's appeal, directing the refund of the pre-deposited central excise duty amount. The rejection of the refund claim based on limitation was found unsustainable as the pre-deposited sum was pending appeal and not a payment. The court held that Section 11 B(5) did not apply, and the refund claim was within the permissible time frame. The impugned order was quashed, and the refund with statutory interest was directed to be made within 12 weeks. en-us Thu, 26 Oct 2017 00:00:00 +0530 Wed, 25 Apr 2018 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354261 The High Court allowed the petitioner's appeal, directing the refund of the pre-deposited central excise duty amount. The rejection of the refund claim based on limitation was found unsustainable as the pre-deposited sum was pending appeal and not a payment. The court held that Section 11 B(5) did not apply, and the refund claim was within the permissible time frame. The impugned order was quashed, and the refund with statutory interest was directed to be made within 12 weeks. Case-Laws Central Excise Thu, 26 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354261