https://www.taxtmi.com/caselaws?id=443827 The Tribunal dismissed the appeal, ruling that the duty amount paid by the appellant did not qualify as payment under protest as it was paid before contesting it. The refund claim filed after one year from the CESTAT's Final Order was deemed time-barred and rejected. The adjustment of penalty from the refund amount was upheld due to wrongful Cenvat credit availment. The Tribunal found the issues raised by the appellant not maintainable and dismissed the appeal. en-us Fri, 18 Aug 2023 00:00:00 +0530 Wed, 04 Oct 2023 07:16:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443827 The Tribunal dismissed the appeal, ruling that the duty amount paid by the appellant did not qualify as payment under protest as it was paid before contesting it. The refund claim filed after one year from the CESTAT's Final Order was deemed time-barred and rejected. The adjustment of penalty from the refund amount was upheld due to wrongful Cenvat credit availment. The Tribunal found the issues raised by the appellant not maintainable and dismissed the appeal. Case-Laws Central Excise Fri, 18 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443827