https://www.taxtmi.com/caselaws?id=377640 Refunds of amounts paid voluntarily during investigation without protest are governed by the limitation period under Section 11B of the Central Excise Act, even where the proceedings were treated as concluded under Section 11AC. On that basis, a refund claim filed beyond one year was held time-barred and the rejection was sustained. Where a second refund claim was filed within time but rejected without examining the merits, including the correct classification of the product, the matter required fresh adjudication by the Original Authority. The result was that one refund claim remained rejected as barred by limitation, while the other was remanded for decision on merits. en-us Thu, 28 Mar 2019 00:00:00 +0530 Tue, 02 Apr 2019 07:26:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377640 Refunds of amounts paid voluntarily during investigation without protest are governed by the limitation period under Section 11B of the Central Excise Act, even where the proceedings were treated as concluded under Section 11AC. On that basis, a refund claim filed beyond one year was held time-barred and the rejection was sustained. Where a second refund claim was filed within time but rejected without examining the merits, including the correct classification of the product, the matter required fresh adjudication by the Original Authority. The result was that one refund claim remained rejected as barred by limitation, while the other was remanded for decision on merits. Case-Laws Central Excise Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377640