https://www.taxtmi.com/caselaws?id=437288 Section 11B of the Central Excise Act allows refund claims within one year from the relevant date, and clause (ec) treats the date of the appellate order as the relevant date where duty becomes refundable because of that order. Where amounts collected were in excess of tax liability and the levy had been challenged, the payments were treated as money collected without authority of law and as made under protest. On that basis, the refund claims were not rejected as time-barred, and the claims were held maintainable because limitation was not confined to the dates of supplementary payment. en-us Tue, 07 Mar 2023 00:00:00 +0530 Tue, 02 May 2023 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437288 Section 11B of the Central Excise Act allows refund claims within one year from the relevant date, and clause (ec) treats the date of the appellate order as the relevant date where duty becomes refundable because of that order. Where amounts collected were in excess of tax liability and the levy had been challenged, the payments were treated as money collected without authority of law and as made under protest. On that basis, the refund claims were not rejected as time-barred, and the claims were held maintainable because limitation was not confined to the dates of supplementary payment. Case-Laws Service Tax Tue, 07 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437288