https://www.taxtmi.com/caselaws?id=373955 The appellate tribunal allowed the appeal, setting aside the order that dismissed the refund claim as time-barred under Section 11B of the Central Excise Act. The tribunal held that the time limit does not apply when duty is paid under protest, as per the proviso to Section 11B. The tribunal found that the refund claim was filed within the limitation period after the protest was vacated, and the initial denial based on being time-barred was not sustainable. Consequently, the tribunal granted consequential relief to the appellant. en-us Tue, 22 Jan 2019 00:00:00 +0530 Wed, 23 Jan 2019 07:37:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373955 The appellate tribunal allowed the appeal, setting aside the order that dismissed the refund claim as time-barred under Section 11B of the Central Excise Act. The tribunal held that the time limit does not apply when duty is paid under protest, as per the proviso to Section 11B. The tribunal found that the refund claim was filed within the limitation period after the protest was vacated, and the initial denial based on being time-barred was not sustainable. Consequently, the tribunal granted consequential relief to the appellant. Case-Laws Service Tax Tue, 22 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373955