https://www.taxtmi.com/highlights?id=65655 Refund of interest deposited by the appellant (under protest) - denial on the ground of being time barred - The period of one year as per Section 11B(B)(ec) ibid is the date of decision of Hon’ble High Court and not the date of Final Order of CESTAT, as the appeal before Hon’ble High Court of Rajasthan being the one filed by the Department. Hence, the findings of authority below rejecting the refund as time barred are totally misplaced - AT en-us Fri, 16 Sep 2022 13:11:05 +0530 Fri, 16 Sep 2022 13:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65655 Refund of interest deposited by the appellant (under protest) - denial on the ground of being time barred - The period of one year as per Section 11B(B)(ec) ibid is the date of decision of Hon’ble High Court and not the date of Final Order of CESTAT, as the appeal before Hon’ble High Court of Rajasthan being the one filed by the Department. Hence, the findings of authority below rejecting the refund as time barred are totally misplaced - AT Highlights Central Excise Fri, 16 Sep 2022 13:11:05 +0530 https://www.taxtmi.com/highlights?id=65655