https://www.taxtmi.com/caselaws?id=406730 The Tribunal allowed the appeal, setting aside the impugned order that rejected the appellant's refund claim under section 11B of the Central Excise Act, 1944. The Member (Judicial) held that the appellant's payment made under protest exempted them from the time limit under section 11B, making them eligible for a refund. Emphasizing the significance of individual case circumstances in interpreting statutory provisions, the Tribunal granted the appellant's refund claim, highlighting the exception for duty payments made under protest from the prescribed time limit. en-us Tue, 16 Mar 2021 00:00:00 +0530 Thu, 22 Apr 2021 08:48:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406730 The Tribunal allowed the appeal, setting aside the impugned order that rejected the appellant's refund claim under section 11B of the Central Excise Act, 1944. The Member (Judicial) held that the appellant's payment made under protest exempted them from the time limit under section 11B, making them eligible for a refund. Emphasizing the significance of individual case circumstances in interpreting statutory provisions, the Tribunal granted the appellant's refund claim, highlighting the exception for duty payments made under protest from the prescribed time limit. Case-Laws Central Excise Tue, 16 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406730