https://www.taxtmi.com/caselaws?id=409056 The Tribunal set aside the impugned order, allowed the appeal, and directed the Adjudicating Authority to grant the refund with applicable interest at 12% per annum. The Tribunal emphasized the necessity of proof of delivery for the commencement of the limitation period and recognized the duty payment under protest, exempting the appellant from the one-year limitation period for refund claims. en-us Fri, 25 Jun 2021 00:00:00 +0530 Tue, 11 Jan 2022 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409056 The Tribunal set aside the impugned order, allowed the appeal, and directed the Adjudicating Authority to grant the refund with applicable interest at 12% per annum. The Tribunal emphasized the necessity of proof of delivery for the commencement of the limitation period and recognized the duty payment under protest, exempting the appellant from the one-year limitation period for refund claims. Case-Laws Central Excise Fri, 25 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409056