https://www.taxtmi.com/caselaws?id=444503 The Tribunal held that the appellant is entitled to a refund of the excise duty paid under protest, as the limitation under section 11B does not apply in such circumstances. The Tribunal found that the payment was made under protest, supported by documentation, and that the department's pending appeal to the SC does not prevent the refund. Consequently, the Tribunal set aside the impugned order and allowed the appeal, granting the refund to the appellant. en-us Mon, 18 Sep 2023 00:00:00 +0530 Wed, 18 Oct 2023 07:39:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444503 The Tribunal held that the appellant is entitled to a refund of the excise duty paid under protest, as the limitation under section 11B does not apply in such circumstances. The Tribunal found that the payment was made under protest, supported by documentation, and that the department's pending appeal to the SC does not prevent the refund. Consequently, the Tribunal set aside the impugned order and allowed the appeal, granting the refund to the appellant. Case-Laws Central Excise Mon, 18 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444503