https://www.taxtmi.com/caselaws?id=753703 CESTAT Kolkata dismissed Revenue's appeals against refund claims. The respondent had paid duty under protest, and Revenue rejected refund claims citing one-year limitation under Section 11B of Central Excise Act and failure to challenge bills of entry assessment. CESTAT held that when duty is paid under protest and protest remains unvacated by speaking order, the one-year limitation period doesn't apply. The refund claims were filed timely. Additionally, since duty was paid under protest, assessment wasn't final, making refund claims maintainable without challenging assessment. Revenue's appeals lacked merit and were dismissed. en-us Thu, 02 May 2024 00:00:00 +0530 Sat, 08 Jun 2024 09:04:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753703 CESTAT Kolkata dismissed Revenue's appeals against refund claims. The respondent had paid duty under protest, and Revenue rejected refund claims citing one-year limitation under Section 11B of Central Excise Act and failure to challenge bills of entry assessment. CESTAT held that when duty is paid under protest and protest remains unvacated by speaking order, the one-year limitation period doesn't apply. The refund claims were filed timely. Additionally, since duty was paid under protest, assessment wasn't final, making refund claims maintainable without challenging assessment. Revenue's appeals lacked merit and were dismissed. Case-Laws Customs Thu, 02 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753703