https://www.taxtmi.com/caselaws?id=355276 The appellant, involved in sugar manufacturing, faced duty payment issues following a High Court decision quashing a duty payment directive. The appellant's refund claim, initially denied due to non-party status, was later supported by the Commissioner (Appeals) who emphasized the applicability of the High Court judgment regardless of party status. However, the refund claim was rejected on time bar grounds as it was filed after one year from the High Court judgment date. The Tribunal remanded the matter for factual verification on the protest claim exemption from the one-year limitation period. en-us Fri, 01 Dec 2017 00:00:00 +0530 Thu, 07 Mar 2019 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355276 The appellant, involved in sugar manufacturing, faced duty payment issues following a High Court decision quashing a duty payment directive. The appellant's refund claim, initially denied due to non-party status, was later supported by the Commissioner (Appeals) who emphasized the applicability of the High Court judgment regardless of party status. However, the refund claim was rejected on time bar grounds as it was filed after one year from the High Court judgment date. The Tribunal remanded the matter for factual verification on the protest claim exemption from the one-year limitation period. Case-Laws Central Excise Fri, 01 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355276