https://www.taxtmi.com/caselaws?id=431353 The tribunal dismissed the appeal regarding a refund claim rejection due to limitation. The appellant's argument that the amount paid should be considered as duty paid under protest was refuted as no formal protest was launched during the deposit. Citing precedents, including the case of AJNI INTERIORS, it was established that the payments were akin to excise duty and not deposits made under protest, rendering the second proviso to Section 11B inapplicable. The tribunal upheld the rejection based on the established legal principles and higher court precedents, emphasizing the need for timely refund claim filings within the limitation period. en-us Thu, 08 Dec 2022 00:00:00 +0530 Mon, 12 Dec 2022 06:08:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431353 The tribunal dismissed the appeal regarding a refund claim rejection due to limitation. The appellant's argument that the amount paid should be considered as duty paid under protest was refuted as no formal protest was launched during the deposit. Citing precedents, including the case of AJNI INTERIORS, it was established that the payments were akin to excise duty and not deposits made under protest, rendering the second proviso to Section 11B inapplicable. The tribunal upheld the rejection based on the established legal principles and higher court precedents, emphasizing the need for timely refund claim filings within the limitation period. Case-Laws Service Tax Thu, 08 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431353