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    <title>Refund Claims on Duty Paid Under Protest Not Time-Barred Per Section 11B Proviso; Appeal Rejection Overturned.</title>
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    <description>Refund claim - once the duty is paid under protest then as per the proviso to Section 11B, the limitation of one year will not apply - the impugned order rejecting the appeal on time bar is not sustainable</description>
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      <description>Refund claim - once the duty is paid under protest then as per the proviso to Section 11B, the limitation of one year will not apply - the impugned order rejecting the appeal on time bar is not sustainable</description>
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