https://www.taxtmi.com/caselaws?id=411109 The Tribunal ruled in favor of the appellant in a case concerning the time limit for filing a refund claim under Section 11B of the Central Excise Act, 1944. It held that the refund claim filed on 24.11.2017 was within the statutory time limit, as the relevant date for calculating the one-year period was the date of the High Court's decision, not the CESTAT's decision. Additionally, the Tribunal considered the payment made by the appellant as a payment under protest, exempting it from the limitation period under Section 11B. Consequently, the appeal was allowed, emphasizing compliance with the prescribed time limit and nature of the payment. en-us Tue, 03 Aug 2021 00:00:00 +0530 Fri, 05 Aug 2022 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411109 The Tribunal ruled in favor of the appellant in a case concerning the time limit for filing a refund claim under Section 11B of the Central Excise Act, 1944. It held that the refund claim filed on 24.11.2017 was within the statutory time limit, as the relevant date for calculating the one-year period was the date of the High Court's decision, not the CESTAT's decision. Additionally, the Tribunal considered the payment made by the appellant as a payment under protest, exempting it from the limitation period under Section 11B. Consequently, the appeal was allowed, emphasizing compliance with the prescribed time limit and nature of the payment. Case-Laws Central Excise Tue, 03 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411109