https://www.taxtmi.com/caselaws?id=392720 The court allowed the writ petition filed by the Assessee, a Government of India undertaking, challenging the rejection of a refund claim for excise duty on the ground of limitation under Section 11B of the Central Excise Act. The court held that the payment of excise duty could be treated as made 'under protest,' allowing for the rightful refund of the duty. The court criticized the narrow approach of the authorities and directed the refund of the entire eligible amount with interest, emphasizing compliance with constitutional provisions prohibiting unauthorized tax collection. en-us Wed, 12 Feb 2020 00:00:00 +0530 Tue, 10 Nov 2020 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392720 The court allowed the writ petition filed by the Assessee, a Government of India undertaking, challenging the rejection of a refund claim for excise duty on the ground of limitation under Section 11B of the Central Excise Act. The court held that the payment of excise duty could be treated as made 'under protest,' allowing for the rightful refund of the duty. The court criticized the narrow approach of the authorities and directed the refund of the entire eligible amount with interest, emphasizing compliance with constitutional provisions prohibiting unauthorized tax collection. Case-Laws Central Excise Wed, 12 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392720