https://www.taxtmi.com/caselaws?id=34747 The High Court considered an excise appeal regarding the refund of excise duty paid by the appellant and whether it was time-barred. The main issue was whether the claim for refund was barred by limitation. The Court emphasized the importance of determining whether the duty was deposited under protest to ascertain the applicability of the limitation period for claiming a refund. The Court set aside the orders and remitted the matter to the Assessing Officer to determine if the duty was indeed deposited under protest, allowing both parties to present their arguments and evidence on this issue. en-us Mon, 05 Oct 2009 00:00:00 +0530 Tue, 23 Nov 2010 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34747 The High Court considered an excise appeal regarding the refund of excise duty paid by the appellant and whether it was time-barred. The main issue was whether the claim for refund was barred by limitation. The Court emphasized the importance of determining whether the duty was deposited under protest to ascertain the applicability of the limitation period for claiming a refund. The Court set aside the orders and remitted the matter to the Assessing Officer to determine if the duty was indeed deposited under protest, allowing both parties to present their arguments and evidence on this issue. Case-Laws Central Excise Mon, 05 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34747