https://www.taxtmi.com/caselaws?id=359386 A refund claim was treated as maintainable where the initial payment through TR-6 challan was expressly made under protest and the surrounding debarment order explained the later debit entry from the same transaction. On those facts, the statutory limitation bar under Section 11B(1) of the Central Excise Act, 1944 was not applied to defeat the claim. The dispute was also not accepted as a case of impermissible double payment through PLA and CENVAT credit, so refund relief was not denied on that basis. en-us Wed, 01 Nov 2017 00:00:00 +0530 Sun, 29 Apr 2018 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359386 A refund claim was treated as maintainable where the initial payment through TR-6 challan was expressly made under protest and the surrounding debarment order explained the later debit entry from the same transaction. On those facts, the statutory limitation bar under Section 11B(1) of the Central Excise Act, 1944 was not applied to defeat the claim. The dispute was also not accepted as a case of impermissible double payment through PLA and CENVAT credit, so refund relief was not denied on that basis. Case-Laws Central Excise Wed, 01 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359386