https://www.taxtmi.com/caselaws?id=394138 The Tribunal held that the appellant's refund claim for the amount paid under protest during an investigation was wrongly rejected as time-barred. Emphasizing that the limitation does not apply to refunds for amounts paid under protest, the Member (Judicial) directed the authorities to sanction the refund promptly. This decision underscores the importance of considering the specific circumstances of payments made under protest in determining the applicability of limitation periods for refund claims. en-us Tue, 03 Mar 2020 00:00:00 +0530 Thu, 02 Apr 2020 11:16:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394138 The Tribunal held that the appellant's refund claim for the amount paid under protest during an investigation was wrongly rejected as time-barred. Emphasizing that the limitation does not apply to refunds for amounts paid under protest, the Member (Judicial) directed the authorities to sanction the refund promptly. This decision underscores the importance of considering the specific circumstances of payments made under protest in determining the applicability of limitation periods for refund claims. Case-Laws Customs Tue, 03 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394138