https://www.taxtmi.com/caselaws?id=415002 The Tribunal ruled in favor of the appellant, allowing the appeal against the rejection of the refund claim for excise duty on waste and scrap. The appellant's argument that the payment made under protest should not be considered as duty was accepted, leading to the decision that the refund claim was not time-barred. The Tribunal found the rejection based on Section 11B unjustified due to continuous litigation and conflicting decisions. Consequently, the appellant was granted the refund and consequential reliefs, overturning the decision of the Commissioner (Appeals). en-us Mon, 22 Nov 2021 00:00:00 +0530 Tue, 02 Aug 2022 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415002 The Tribunal ruled in favor of the appellant, allowing the appeal against the rejection of the refund claim for excise duty on waste and scrap. The appellant's argument that the payment made under protest should not be considered as duty was accepted, leading to the decision that the refund claim was not time-barred. The Tribunal found the rejection based on Section 11B unjustified due to continuous litigation and conflicting decisions. Consequently, the appellant was granted the refund and consequential reliefs, overturning the decision of the Commissioner (Appeals). Case-Laws Central Excise Mon, 22 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415002