https://www.taxtmi.com/caselaws?id=405488 The Tribunal set aside the impugned order rejecting the appellant's refund claim on grounds of limitation, citing misinterpretation of Section 11B of the Central Excise Act 1944. Emphasizing the exemption from limitation when duty is paid under protest, the Tribunal ruled in favor of the appellant, granting them the refund claim along with interest to be sanctioned within 30 days. The decision highlighted the importance of timely refund payment upon a favorable decision and upheld the principle of natural justice by allowing the appellant an opportunity to argue their case. en-us Fri, 12 Mar 2021 00:00:00 +0530 Mon, 22 Mar 2021 09:16:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405488 The Tribunal set aside the impugned order rejecting the appellant's refund claim on grounds of limitation, citing misinterpretation of Section 11B of the Central Excise Act 1944. Emphasizing the exemption from limitation when duty is paid under protest, the Tribunal ruled in favor of the appellant, granting them the refund claim along with interest to be sanctioned within 30 days. The decision highlighted the importance of timely refund payment upon a favorable decision and upheld the principle of natural justice by allowing the appellant an opportunity to argue their case. Case-Laws Central Excise Fri, 12 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405488