https://www.taxtmi.com/caselaws?id=404552 An amount paid during investigation towards duty on captive consumption was treated as a payment under protest, since it was not shown to have been appropriated against any enforceable liability beyond the demand in the show cause notice. The Court held that the remaining excess could not be denied merely because no separate refund claim was filed within one year under the refund provision. After settlement of the admitted liability, the balance had to be appropriated against that liability and refunded with interest, so the refusal to refund on limitation grounds was set aside. en-us Thu, 18 Feb 2021 00:00:00 +0530 Wed, 28 Jul 2021 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404552 An amount paid during investigation towards duty on captive consumption was treated as a payment under protest, since it was not shown to have been appropriated against any enforceable liability beyond the demand in the show cause notice. The Court held that the remaining excess could not be denied merely because no separate refund claim was filed within one year under the refund provision. After settlement of the admitted liability, the balance had to be appropriated against that liability and refunded with interest, so the refusal to refund on limitation grounds was set aside. Case-Laws Central Excise Thu, 18 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404552