https://www.taxtmi.com/caselaws?id=760527 CESTAT Allahabad dismissed the appellant's refund claim for amounts paid in response to audit objections. The tribunal held that payments were made voluntarily to close potential recovery proceedings, not under protest as claimed. Both lower authorities found the amounts were deposited to avoid enforcement action following audit objections. The refund claim was rejected as time-barred under limitation provisions of Central Excise Act, 1944, with CESTAT citing Bombay HC precedent that payments not made under protest cannot be refunded beyond prescribed limitation period. en-us Mon, 21 Oct 2024 00:00:00 +0530 Tue, 22 Oct 2024 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760527 CESTAT Allahabad dismissed the appellant's refund claim for amounts paid in response to audit objections. The tribunal held that payments were made voluntarily to close potential recovery proceedings, not under protest as claimed. Both lower authorities found the amounts were deposited to avoid enforcement action following audit objections. The refund claim was rejected as time-barred under limitation provisions of Central Excise Act, 1944, with CESTAT citing Bombay HC precedent that payments not made under protest cannot be refunded beyond prescribed limitation period. Case-Laws Central Excise Mon, 21 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760527