https://www.taxtmi.com/caselaws?id=437708 The Tribunal allowed the appellant's appeal in a case involving a refund claim under the Central Excise Act, 1944. The Tribunal held that the refund application was not time-barred, as it was filed within the limitation period. Additionally, the appellant's deposit was considered to be made "under protest," entitling them to the benefit of the proviso to section 11B. The Tribunal emphasized that a formal protest letter was not necessary for a refund claim to be valid. Consequently, the Tribunal set aside the previous orders and directed the respondents to process the refund applications promptly. en-us Tue, 09 May 2023 00:00:00 +0530 Fri, 12 May 2023 21:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437708 The Tribunal allowed the appellant's appeal in a case involving a refund claim under the Central Excise Act, 1944. The Tribunal held that the refund application was not time-barred, as it was filed within the limitation period. Additionally, the appellant's deposit was considered to be made "under protest," entitling them to the benefit of the proviso to section 11B. The Tribunal emphasized that a formal protest letter was not necessary for a refund claim to be valid. Consequently, the Tribunal set aside the previous orders and directed the respondents to process the refund applications promptly. Case-Laws Central Excise Tue, 09 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437708