https://www.taxtmi.com/caselaws?id=429911 Limitation does not extinguish substantive excise duty liability, and a refund claim cannot succeed merely because the demand was not pursued for the full period. Where duty was paid under protest and the underlying demand was upheld on merits, the Larger Bench precedent applied to bar refund. The attempt to distinguish the earlier ruling on the basis that it involved only a limitation challenge was rejected because that matter also involved a merits challenge and payment under protest. The refund claim was therefore rejected. en-us Wed, 02 Nov 2022 00:00:00 +0530 Mon, 07 Nov 2022 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429911 Limitation does not extinguish substantive excise duty liability, and a refund claim cannot succeed merely because the demand was not pursued for the full period. Where duty was paid under protest and the underlying demand was upheld on merits, the Larger Bench precedent applied to bar refund. The attempt to distinguish the earlier ruling on the basis that it involved only a limitation challenge was rejected because that matter also involved a merits challenge and payment under protest. The refund claim was therefore rejected. Case-Laws Central Excise Wed, 02 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429911