https://www.taxtmi.com/caselaws?id=753217 CESTAT Allahabad allowed the appeal challenging rejection of refund claim on time limitation grounds. Appellant deposited amounts under departmental direction for detected shortages, later successfully contested the demand through tribunal order dated 08.05.2014. CESTAT held deposits were made under compulsion, not voluntarily, constituting payment under protest. Following established precedent and Board Circular 984/8/2014-CX, refund with interest must be paid within 15 days when appellate authority decides favorably, regardless of department's intention to challenge. No reasonable grounds existed for refund rejection. en-us Mon, 08 Apr 2024 00:00:00 +0530 Tue, 28 May 2024 21:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753217 CESTAT Allahabad allowed the appeal challenging rejection of refund claim on time limitation grounds. Appellant deposited amounts under departmental direction for detected shortages, later successfully contested the demand through tribunal order dated 08.05.2014. CESTAT held deposits were made under compulsion, not voluntarily, constituting payment under protest. Following established precedent and Board Circular 984/8/2014-CX, refund with interest must be paid within 15 days when appellate authority decides favorably, regardless of department's intention to challenge. No reasonable grounds existed for refund rejection. Case-Laws Central Excise Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753217