https://www.taxtmi.com/caselaws?id=44110 The court allowed the writ petition for one refund application based on the protest against duty payment, citing that coating duty-paid paper with wax did not attract excise duty. The court directed the respondent to consider the refund application within a specified timeframe. However, the court dismissed the petition for the other application due to exceeding the limitation period without protest at the time of payment, as required under Section 11B(1) of the Act. en-us Fri, 06 Sep 1991 00:00:00 +0530 Wed, 23 Jun 2010 10:48:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44110 The court allowed the writ petition for one refund application based on the protest against duty payment, citing that coating duty-paid paper with wax did not attract excise duty. The court directed the respondent to consider the refund application within a specified timeframe. However, the court dismissed the petition for the other application due to exceeding the limitation period without protest at the time of payment, as required under Section 11B(1) of the Act. Case-Laws Central Excise Fri, 06 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44110